2009 Fiscal Year Final Research Report
An Analysis of Financial Reporting Standard Setting Process in FASB and IASB : Case of Financial Performance Reporting
| Project/Area Number |
19730321
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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 | Ritsumeikan Asia Pacific University |
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Principal Investigator |
MAKITA Masashiro Ritsumeikan Asia Pacific University, 国際経営学部, 教授 (60292083)
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| Project Period (FY) |
2007 – 2009
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| Keywords | 財務報告 / グローバル・スタンダード / 国際財務報告基準 / 利益概念 / 業績概念 |
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| Research Abstract |
This study focused on standard setting process of financial performance reporting. As result, there clarified that points of discussion were unresolved issue about that "what is performance." And this study pointed out that significance of theory is growing but strategy of standard setter is critical, therefore, underemphasizing on evaluation by constituents may cause unsuccessful result of standard setting.
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