| Budget Amount *help |
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2010: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2009: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2008: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Research Abstract |
Firstly, this study searches the paradigm shift from the flow based accounting system (accounting income model) to stock based system (book value model) to clarify the meanings of current mixture condition. I also tackled with the issues of liabilities as the articulation of the above paradigm shift, especially, the issue of whether credit risk should be reflected in valuating liabilities and the issue of fair valuation of nonfinancial liabilities. Secondly, I studied the influence of the extension of fair valuations on management and capital market. As a result, I found that managers tend to adopt myopic management to avoid the surprise from the capital market.
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