A Study of the Significance of World Convergence and Japan' s Selection in
| Project/Area Number |
17530340
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Oita University |
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Principal Investigator |
KABATA Ryuzo Oita University, Economic department, professor, 経済学部, 教授 (60185965)
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| Project Period (FY) |
2005 – 2006
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| Project Status |
Completed (Fiscal Year 2006)
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| Budget Amount *help |
¥1,000,000 (Direct Cost: ¥1,000,000)
Fiscal Year 2006: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 2005: ¥500,000 (Direct Cost: ¥500,000)
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| Keywords | classical-true income approach / decision-usefulness approach / revenue and expense view / asset and liability view / conceptual framework / cost and value / net asset cncept / stock option / 古典的・真実利益アプローチ / 意思決定・有用性アプローチ / 純資産 |
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| Research Abstract |
(From April 2005 to March 2006)
In this study, I examined the conceptual framework of Japan and U.S.A. which formulated the view of Decision-Usefulness approach in accounting theory, and I pointed out that they were similar and different characteristic. Furthermore, To clarify the Logic of Classical-True Income Approach and Decision-Usefulness Approach in accounting theory, I examined important books of accounting during from the 1930s to the 1960s in U.S.A. Finally, I pointed out that accountihg theory and accounting institution under Classical-True Income Approach included not only the revenue and expense view but also the asset and iability view.
(From April 2006 to March 2007)
I examined important books of accounting during the 1960s in U.S.A., that is, accounting theory of Edward and Bell. Furthermore, the issue of logical consistency or validity between conceptual framework in accounting and accounting standards was examined, I pointed out that though the relationship between conceptual framework and accounting standards for stock option of Financial Accounting Standards Board(FASB), International Accounting Standards Board(IASB) and Accounting Standards Board in Japan(ASBJ) were logical consistency, accounting standards for stock options of ASBJ was different from FASB and ASB. That is, accounting standards of FASB and IASB regard stock options as shareholder equity but accounting standards of ASBJ regard stock options as an item except shareholder equity in net asset. Finally, I pointed out that conceptual framework and accounting standards for stock options of ASBJ do not converge them of FASB and IASB.
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Report
(3 results)
Research Products
(16 results)
