Study on the Relationship between Double-account System and Consolidated Financial Statements in American Railroads
| Project/Area Number |
22730347
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Hokkaido University |
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Principal Investigator |
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| Project Period (FY) |
2010 – 2012
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| Project Status |
Completed (Fiscal Year 2012)
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| Budget Amount *help |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2012: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2011: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2010: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Keywords | 複会計システム / 連結会計 / 監査 / 鉄道会社 / 会計史 / 鉄鋼会社 |
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| Research Abstract |
The purpose of this study is to examine the relationship between double-account system and consolidated financial statements in American railroads. A large number of railway companies went bankrupt by depression in 1893, double-account system had been introduced in the process of reorganization. Consolidated financial statements were also introduced into railway companies at the same time. Both systems were useful to appeal the reality of fixed assets.
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Report
(4 results)
Research Products
(8 results)
