| Budget Amount *help |
¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2015: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2014: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2013: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Outline of Final Research Achievements |
First a comparative analysis of legal systems, the economical society and the political society which affect a real estate investment enterprise in a major country was performed by this research. Next how the argument is reflected by standards of accounting of each country for the FASB standard from a report and discussion material of the industry groups(NAREIT、NCREIF、Realpac) which is checking in the result by this research and is having an influence on several standards of accounting which affects a real estate, it was analyzed in inducing way. This research could investigate about needs for the real estate disclosure an information use person side intends and confirm the fixed diversity by the difference between the country of real estate market and the area by picking comparative arrangement of an investigation and a principle principle-like rule by country out in inducing way.
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