Inducing derivation of the principle principle-like financial report standard of the real estate investment corporation and logic based on a country-by-country comparison analysis

2015 Fiscal Year Final Research Report

• Project/Area Number: 25380590
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Saitama University
• Principal Investigator: CHIKADA Noriyuki 埼玉大学, 人文社会科学研究科(系), 教授 (20245161)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Keywords: 投資不動産 / IFRS / 測定

Outline of Final Research Achievements

First a comparative analysis of legal systems, the economical society and the political society which affect a real estate investment enterprise in a major country was performed by this research. Next how the argument is reflected by standards of accounting of each country for the FASB standard from a report and discussion material of the industry groups(NAREIT、NCREIF、Realpac) which is checking in the result by this research and is having an influence on several standards of accounting which affects a real estate, it was analyzed in inducing way. This research could investigate about needs for the real estate disclosure an information use person side intends and confirm the fixed diversity by the difference between the country of real estate market and the area by picking comparative arrangement of an investigation and a principle principle-like rule by country out in inducing way.

Free Research Field

財務会計