2015 Fiscal Year Final Research Report
Comparative analysis of theories and practices in fair value accounting for unlisted stocks
| Project/Area Number |
26780254
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Ryutsu Keizai University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2016-03-31
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| Keywords | 財務会計 / 国際会計 / 公正価値会計 / 非上場株式 / 社会学的会計研究 |
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| Outline of Final Research Achievements |
This research aims at investigating the differences between the theories of fair value accounting (and related accounting standards) for unlisted stocks and actual accounting practices. If they are quite differnt, accounting standards would not function properly as expected.
Based on the research findings, at least the following two points were revealed. First, for some unlisted stocks, it is hard to obtain objective fair value figures. Second, the impact of extensively introducing IFRS 9 (particularly, fair value accounting for unlisted stocks) to Japan could be serious because many Japanese corporations value those unlisted stocks at historical cost under Japanese GAAP.
These research results have been (or will be) presented at some international conferences and will be published in academic reserarch journals.
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| Free Research Field |
財務会計、国際会計、学際的会計研究
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