2014 Fiscal Year Final Research Report
Research on international convergence of conceptual framework for financial accounting
| Project/Area Number |
24530557
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Rikkyo University (2013-2014)
Shiga University (2012) |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Keywords | 概念フレームワーク / 制度形成 / 取引概念の拡大 / 資本主義 / 金融セクター / 基準設定 |
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| Outline of Final Research Achievements |
These days, International Accounting Standards Board and Financial Accounting Standards Board of the US revised their conceptual framework. The purpose of my research is to investigate the significance of this revision. For this purpose, I considered mainly following 3 points; the attitude toward accounting standards setting, what effect the extension of recognition objects had on the capitalism, and the financial sector’s influence on standard setting.
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| Free Research Field |
財務会計
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