2017 Fiscal Year Final Research Report
Analysis of Conditional and Unconditional Conservatism
| Project/Area Number |
26380629
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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 | Ritsumeikan University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2018-03-31
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| Keywords | 保守主義 |
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| Outline of Final Research Achievements |
The object of the proposed research project is to identify the conditions on which so-called “conditional conservatism” and “unconditional conservatism” are differently applied in setting the financial accounting standards system. Firstly, we re-examined the fundamental function of accounting, and explored the accounting history from its origin to the present, then found out the origin and its logic of accounting conservatism. Secondly, based on the findings above, we carried model analyses of the function of conservatism, and discussed the role and limits of accounting standards boards against conservatism. The results are published in the book titled “The Dilemma of Accounting Conservatism,” in March of 2016, and introduced in Nihon Keizai Shimbun and some book reviews on magazines. Now we are in the further process to deepen those findings for completing the initial research agenda.
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| Free Research Field |
財務会計
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