Research for Reform in Financial Reporting under the Securities and Exchange Law

证券交易法下财务报告改革研究

• 批准号: 11430028
• 负责人: KAKO Yoshihito
• 金额: $ 6.59万
• 依托单位: Waseda University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (B)
• 财政年份: 1999
• 资助国家: 日本
• 起止时间: 1999 至 2000
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-11430028/
• 关键词: Securities and Exchange Law; Financial Reporting; Accounting for Derivatives; Retirement Benefits; Foreign Currency Transactions; Bankruptcy Prediction; Cash Flow Accounting; International Accounting Standards

New financial instruments, which are developed by using innovative financial technologies, are affecting financial reporting. Users of financial information have requested off-balance-sheet information, including unrealized gains and losses on certain financial instruments. The existing accounting system in Japan had been built on the concept of historical cost accounting. However, recent development and improvement on accounting standards introduced mark-to-market accounting for certain financial instrutmts, and report unrealized gains and losses directly in the section of shareholders' equity. New accounting income concept, including comprehensive income, is becoming a prominent issue to be examined.The objective of this research project is to develop theory and techniques that ensure reliability of the existing historical cost accounting and benefits, including providing useful information, from faithful reporting. Especially, the researchers share the issue of reporting of financial performance, examining specific issues related to accounting for financial instruments, international harmonization of accounting standards, and information about abilities of existence as a going-concern.

利用创新金融技术开发的新金融工具正在影响财务报告。财务信息的用户要求提供资产负债表外信息，包括某些金融工具的未实现损益。日本现行的会计制度是建立在历史成本会计概念的基础上的。然而，最近会计准则的发展和改进为某些金融工具引入了按市值计价的会计方法，并直接在股东权益部分报告未实现损益。包括综合收益在内的新的会计收益概念正成为一个突出的研究课题，本研究课题的目的是发展理论和技术，以确保现有历史成本会计的可靠性，并从忠实的报告中获得利益，包括提供有用的信息。特别是，研究人员分享财务业绩报告的问题，研究与金融工具会计有关的具体问题，会计准则的国际协调，以及有关持续经营能力的信息。

项目成果

川村義則: "現在価値-キャッシュフロ-を用いた会計測定(訳書)"中央経済社. (1999)

河村义典：“使用现值的会计计量-现金流量（翻译）”Chuokeizaisha（1999）。

加古宜士, 長谷川哲嘉: "わが国における一般に公正妥当と認められる会計基準の範囲について"會計(森山書店). 156巻第1号. 14-29 (1999)

Kako Yoshikako、Tetsuyoshi Hasekawa：“论日本公认会计准则的范围”（森山书店）第 156 卷，第 1. 14-29 期（1999 年）。

柴 健次: "自己株式とストックオプションの会計"新世社. 157 (1999)

Kenji Shiba：“库存股和股票期权的会计” Shinseisha 157 (1999)。

Kako, Yoshihoto: "Income Concepts Adopted in the New Standards"Kaikei. Vol. 159 (3). 1-13 (2001)

Kako, Yoshihoto：“新标准中采用的收入概念”Kaikei。

川村義則: "現在価値の測定をめぐる問題について-保証債務の会計処理への応用"會計(森山書店). 156巻・第6号. (1999)

Yoshinori Kawamura：“围绕现值计量的问题 - 担保义务会计处理的应用”Kaikei（森山书店）第 156 卷，第 6 期（1999 年）。