2011 Fiscal Year Final Research Report
Study on the international consensus-building on revenue recognition principles
| Project/Area Number |
21730365
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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 | Shiga University |
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Principal Investigator |
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| Project Period (FY) |
2009 – 2011
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| Keywords | グローバル・ガバナンス / 収益認識 / 国際レジーム / 業績報告 / 正統性 / 測定モデル / 資産・負債アプローチ / 配分モデル |
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| Research Abstract |
In this study, I examined the legitimacy of IASB(International Accounting Standards Board) from the perspective of global governance. And, I explained the history of revenue recognition principles, and clarified the problem of revenue recognition principle which had an effect on recent financial crises.
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