1989 Fiscal Year Final Research Report Summary
Accounting Disclosure of Business Finance under Security Exchange Low
| Project/Area Number |
63530076
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| Research Category |
Grant-in-Aid for General Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | KOKUGAKUIN UNIVERSITY |
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Principal Investigator |
HANADOH Yasuhito Kokugakuin University, 経済学部, 教授 (30052161)
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| Project Period (FY) |
1988 – 1989
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| Keywords | financial technology / new financial instruments / off-balance item / contractual basis accounting / supplemental accounting disclosure |
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| 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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