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Study on the international consensus-building on revenue recognition principles

Research Project

Project/Area Number 21730365
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeSingle-year Grants
Research Field Accounting
Research InstitutionShiga University

Principal Investigator

YAMADA Yasuhiro  滋賀大学, 経済学部, 准教授 (20335160)

Project Period (FY) 2009 – 2011
Project Status Completed (Fiscal Year 2011)
Budget Amount *help
¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2011: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2010: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2009: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Keywordsグローバル・ガバナンス / 収益認識 / 国際レジーム / 業績報告 / 正統性 / 測定モデル / 資産・負債アプローチ / 配分モデル / 説明責任 / 基準間競争
Research Abstract

In this study, I examined the legitimacy of IASB(International Accounting Standards Board) from the perspective of global governance. And, I explained the history of revenue recognition principles, and clarified the problem of revenue recognition principle which had an effect on recent financial crises.

Report

(4 results)
  • 2011 Annual Research Report   Final Research Report ( PDF )
  • 2010 Annual Research Report
  • 2009 Annual Research Report
  • Research Products

    (9 results)

All 2012 2010 2009

All Journal Article (7 results) Book (2 results)

  • [Journal Article] 収益認識を巡る歴史的経緯2010

    • Author(s)
      山田康裕
    • Journal Title

      企業会計

      Volume: 第62巻第2号 Pages: 28-38

    • Related Report
      2011 Final Research Report
  • [Journal Article] グローバル・ガバナンスとしての会計基準設定2010

    • Author(s)
      山田康裕
    • Journal Title

      會計

      Volume: 第178巻第2号 Pages: 80-94

    • NAID

      40017197968

    • Related Report
      2011 Final Research Report 2010 Annual Research Report
  • [Journal Article] 「IASBの正統性(続き)」日本会計研究学会スタディ・グループ2010

    • Author(s)
      山田康裕
    • Journal Title

      会計制度の成立根拠とGAAPの現代的意義

      Pages: 21-26

    • Related Report
      2011 Final Research Report
  • [Journal Article] IASBの正統性2010

    • Author(s)
      山田康裕
    • Journal Title

      日本会計研究学会スタディ・グループ『会計制度の成立根拠とGAAPの現代的意義』(最終報告)

      Pages: 21-26

    • Related Report
      2010 Annual Research Report
  • [Journal Article] 収益認識を巡る歴史的経緯2010

    • Author(s)
      山田康裕
    • Journal Title

      企業会計 62(2)

      Pages: 28-38

    • Related Report
      2009 Annual Research Report
  • [Journal Article] 「IASB正統性」日本会計研究学会スタディ・グループ2009

    • Author(s)
      山田康裕
    • Journal Title

      会計制度の成立根拠とGAAPの現代的意義

      Pages: 31-48

    • Related Report
      2011 Final Research Report
  • [Journal Article] IASBの正統性2009

    • Author(s)
      山田康裕
    • Journal Title

      日本会計研究学会スタディ・グループ『会計制度の成立根拠とGAAPの現代的意義』(中間報告)

      Pages: 31-48

    • Related Report
      2009 Annual Research Report
  • [Book] 金融危機と会計規制2012

    • Author(s)
      大日方隆
    • Publisher
      中央経済社
    • Related Report
      2011 Final Research Report
  • [Book] 『金融危機と会計規制』第11章(大日方隆編著)2012

    • Author(s)
      山田康裕
    • Publisher
      中央経済社
    • Related Report
      2011 Annual Research Report

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Published: 2009-04-01   Modified: 2016-04-21  

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