Basic Research in Fair Value Measurement of Liabilities and Changes in Own Creditworthiness
| Project/Area Number |
22730353
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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 | Kyoto University |
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Principal Investigator |
KUSANO Masaki 京都大学, 経済学研究科(研究院), 准教授 (50351440)
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| Project Period (FY) |
2010-04-01 – 2014-03-31
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
Fiscal Year 2013: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2011: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2010: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
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| Keywords | 会計学 / 負債 / 金融商品 / 公正価値 / 信用リスク / ストック重視の会計 / 混合測定アプローチ |
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| Research Abstract |
The purpose of this study is to investigate issues in fair value accounting by focusing on fair value measurement of liabilities and changes in own creditworthiness. The main results of this study are as follows. (1) It is difficult for the ideal fair value accounting and the accounting treatments proposed by the IASB and the FASB to solve issues in fair value measurement of financial liabilities. (2) The accounting model that focuses on the balance sheet would have negative effects on the valuation role and the contracting role of financial reporting. (3) Fair value accounting would lead banks to alter their behavior and cause procyclicality. These results indicate that stock-based accounting that measures assets and liabilities at fair value impairs the usefulness of accounting information.
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Report
(5 results)
Research Products
(43 results)
