1989 Fiscal Year Final Research Report Summary

Accounting Disclosure of Business Finance under Security Exchange Low

Research Project

Project/Area Number	63530076
Research Category	Grant-in-Aid for General Scientific Research (C)
Allocation Type	Single-year Grants
Research Field	Accounting
Research Institution	KOKUGAKUIN UNIVERSITY
Principal Investigator	HANADOH Yasuhito Kokugakuin University, 経済学部, 教授 (30052161)
Project Period (FY)	1988 – 1989
Keywords	financial technology / new financial instruments / off-balance item / contractual basis accounting / supplemental accounting disclosure
Research Abstract	Two main issues on accounting disclosure of business finance under Security Exchange Law are pointed out through this research project. One is very wide diversity of accounting procedure for new financial instruments. This fact makes users of financial statements misunderstanding on financial condition of business enterprises / The Second issue is that much part of fund using for business financing has not been disclosed through traditional financial statements. That is the off-balance problem in accounting. Some suggestions are obtained through the analysis of financial statements and the questionnaire to accounting profession. A essence of this research conclusion, is to introduce the contractual basis accounting through EDS.

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