| Project/Area Number |
26780254
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Ryutsu Keizai University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2016-03-31
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| Project Status |
Completed (Fiscal Year 2015)
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| Budget Amount *help |
¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Fiscal Year 2015: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Keywords | 財務会計 / 国際会計 / 公正価値会計 / 非上場株式 / 社会学的会計研究 / IFRS第9号 / ファイナンシャリゼーション |
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| Outline of Final Research Achievements |
This research aims at investigating the differences between the theories of fair value accounting (and related accounting standards) for unlisted stocks and actual accounting practices. If they are quite differnt, accounting standards would not function properly as expected.
Based on the research findings, at least the following two points were revealed. First, for some unlisted stocks, it is hard to obtain objective fair value figures. Second, the impact of extensively introducing IFRS 9 (particularly, fair value accounting for unlisted stocks) to Japan could be serious because many Japanese corporations value those unlisted stocks at historical cost under Japanese GAAP.
These research results have been (or will be) presented at some international conferences and will be published in academic reserarch journals.
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