2012 Fiscal Year Final Research Report
Study on the Relationship between Double-account System and Consolidated Financial Statements in American Railroads
Project/Area Number |
22730347
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Research Category |
Grant-in-Aid for Young Scientists (B)
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Allocation Type | Single-year Grants |
Research Field |
Accounting
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Research Institution | Hokkaido University |
Principal Investigator |
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Project Period (FY) |
2010 – 2012
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Keywords | 複会計システム / 連結会計 / 監査 / 鉄道会社 |
Research Abstract |
The purpose of this study is to examine the relationship between double-account system and consolidated financial statements in American railroads. A large number of railway companies went bankrupt by depression in 1893, double-account system had been introduced in the process of reorganization. Consolidated financial statements were also introduced into railway companies at the same time. Both systems were useful to appeal the reality of fixed assets.
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Research Products
(4 results)