An analysis of the accounting of alliance transactions in Air Transportation

2016 Fiscal Year Final Research Report

• Project/Area Number: 26870805
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Management; Accounting
• Research Institution: Kagoshima Prefectural College
• Principal Investigator: SOTA KENICHI 鹿児島県立短期大学, 第二部商経学科, 准教授 (60413704)
• Project Period (FY): 2014-04-01 – 2017-03-31
• Keywords: アライアンス会計 / 航空会社 / スロット / 統合報告 / 収益認識 / FFP / マイレージ / リース

Outline of Final Research Achievements

The purpose of this research is focusing on the air transportation with alliances for the purpose of building company competitiveness and studied for investigation and suggestion of accounting practice.　Main issues are as follows. (1) revenue recognition, (2) leasing, (3) foreign currency translation, (4) slots trade(landing or take-off light), (5) aircraft acquisition / sale, depreciation (6) disclosure (airline company integrated report and annual report), (7) FFP, (8) emissions trading related to aircraft emissions.
From the previous research in Europe, this study considered issues that should be solved in the accounting system in practice by pointing out the issues that transaction practices and accounting processes do not exist in our country.

Free Research Field

会計学