International Comparative Analysis of Public Sector Accounting Standars

2014 Fiscal Year Final Research Report

• Project/Area Number: 24530582
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Waseda University
• Principal Investigator: OHTSUKA Muneharu 早稲田大学, 商学学術院, 名誉教授 (60063749)
• Co-Investigator(Kenkyū-buntansha): 川村 義則 早稲田大学, 商学学術院, 教授 (60247244) ; 福島 隆 明星大学, 経営学部, 准教授 (80339671) ; 金子 良太 國學院大學, 経済学部, 教授 (80350411) ; 若林 利明 早稲田大学, 商学学術院, 助手 (80705666)
• Project Period (FY): 2012-04-01 – 2015-03-31
• Keywords: 公会計の統一的会計基準 / IPSAS / GASB / FASAB / 非営利法人会計

Outline of Final Research Achievements

This study analyzes differences between governmental and non-profit organization accounting (this study calls public-sector accounting) standards among countries (e.g. Japan, U.S., U.K.), and consistency between public-sector accounting standards and business accounting standards. This study focuses on some specific areas in accounting standards, such as accounting for infrastructure assets, natural resources and deferred inflow and outflow, and obtained results that there is some trade-offs between appropriate mapping of activity of each organization and consistency between public and business organizations standards. Moreover, this study elaborates how to mitigate the cost which derived from the trade-offs by analyzing the published financial statements of public-sector entities, the characteristics of the reporting entity of financial statements, and the due processes of GASB, IPSASB and Japanese public-sector’s accounting standards setters.

Free Research Field

会計学