• Search Research Projects
  • Search Researchers
  • How to Use
  1. Back to previous page

Financial Administration in Japan and the Audit by Certified Public Accountants

Research Project

Project/Area Number 13630165
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionCHUO UNIVERSITY (2003)
Okayama University (2001-2002)

Principal Investigator

KOJIMA Takashi  Chuo University, Faculty of Commerce, Professor, 商学部, 教授 (60304292)

Project Period (FY) 2001 – 2003
Project Status Completed (Fiscal Year 2003)
Budget Amount *help
¥2,500,000 (Direct Cost: ¥2,500,000)
Fiscal Year 2003: ¥800,000 (Direct Cost: ¥800,000)
Fiscal Year 2002: ¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 2001: ¥800,000 (Direct Cost: ¥800,000)
Keywordsfinancial institution / chargeoff of loans / ALLL / banking regulatory agency / SEC / AICPA / FASB statement / 銀行会計 / 銀行の監査 / 不良債権償却証明制度 / 自己査定 / 金融検査マニュアル
Research Abstract

Japanese banks had provided allowance for loan and lease losses (ALLL) under the permission of the Ministry of Finance until the fiscal year ended at March 31, 1998. However, the change of the rules and regulations in 1998 lead Japanese banks to provide ALLL based on their own analysis of loan portfolio and estimation of loan losses. Based on the considerations of the structure of accounting standards for ALLL from 1998 to, 2002, we reached the conclusion that the accounting standards were not sufficient for banks to make a reasonable estimation of ALLL..
We considered the statements 'of the U.S. banking regulatory agencies on ALLL from 1986 to 2003 by compairing the statements with the view of the Securities and Exchange Commission (SEC) and the American Institute of Certified Public Accountants (ALCPA), as well as the Financial Accounting Standards Board (FASB) 's standards and its view. The banking regulatory agencies has been 'issuing the statements jointly since 1993. Altough SEC joined the issuer of the statements from 1998, we found that there was a diagreement between banking regulatory agencies and SEC regarding the accounting for ALLL.. We also noted that there was a disagreement between banking regulatory agencies and AICPA as to the accounting for ALLL..
Further research on the current accounting standards for ALLL in Japan is neccesary in light of consideration of the statements of the U.S: banking regulatory agencies, SEC's view and AICPA's view.

Report

(4 results)
  • 2003 Annual Research Report   Final Research Report Summary
  • 2002 Annual Research Report
  • 2001 Annual Research Report
  • Research Products

    (3 results)

All Other

All Publications (3 results)

  • [Publications] 児嶋 隆: "金融機関の貸倒償却および貸倒引当金の考察"産業経理. 第62巻. 35-43 (2002)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] Takasi Kojima: "Considerations on Chargeoff of Loans and Allowance for Loan Losses for Banks"Sangyo-Keiri. Vol.62-No.1. 35-43 (2002)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2003 Final Research Report Summary
  • [Publications] 児嶋 隆: "金融機関の貸倒償却および貸倒引当金"産業経理. Vol.62 No.1. (2002)

    • Related Report
      2001 Annual Research Report

URL: 

Published: 2001-04-01   Modified: 2016-04-21  

Information User Guide FAQ News Terms of Use Attribution of KAKENHI

Powered by NII kakenhi