2015 Fiscal Year Final Research Report
The general study on history of thoughts and logic of accounting measurement theory
| Project/Area Number |
25380616
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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 | Chuo University |
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Principal Investigator |
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| Project Period (FY) |
2013-04-01 – 2016-03-31
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| Keywords | 会計測定 / 会計の思想史 / 会計の論理 / 取得原価会計 / 現在原価会計 / 売却時価会計 / 現在価値会計 / 公正価値会計 |
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| Outline of Final Research Achievements |
I published "The history of Thoughts and Logic of the Accounting Measurement Theory" during the reseach period. The purpose of the book is to give the future views of accounting measurement theory by clarifing the thoughts and history of the one which was proposed on accounting theory and standards in the various ways and various ages.
The book starts with the US accounting plincipls and standards published in 1930s. The logical changes on accounting measurement theory are followings. The historical cost accounting was proposed fiest, then current cost accounting, exit value accounting and present value accounting are proposed. Finally, the current cost accounting has not left. The exit value accounting and present value accounting converged to the fair value accounting which is now applied in the international accounting standards.
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| Free Research Field |
会計学
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