2013 Fiscal Year Final Research Report
The Conventional Accounting Recording Facing Some Challenge for Fair Value Accounting
| Project/Area Number |
23530615
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Multi-year Fund |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Kumamoto Gakuen University |
|---|
Principal Investigator |
KUDO Eiichiro 熊本学園大学, 商学部, 教授 (30225156)
|
|---|
| Project Period (FY) |
2011 – 2013
|
| Keywords | 会計記録の根源的意義 / 公正価値会計 / 文明としての会計記録 / 複式記入の基礎理論 / 簿記知識の社会化 |
|---|
| Research Abstract |
In recent years, the fair value accounting valuation for the assets and liabilities becomes important issues for financial reporting. The problem of this study was to examine some fundamental significant of doing accounting as human activity. The research findings as follow: (1) human being did record something what he had done even before the writings was invented, (2) the all of contents recorded were related accounting matter, (3) accounting records were essentials for building and maintaining community or society, (4) how and by whom the theories of the double entry were constructed, and (5) the theory of the double entry is facing a challenge against the accounting standards focusing fair value reporting.
|
