Empirical Study on the Practice of Applying Fair Value Accounting among listed Companies on the Stock Exchanges in East Asia

东亚证券交易所上市公司公允价值会计实践的实证研究

• 批准号: 22530506
• 负责人: URASAKI Naohiro
• 金额: $ 2.33万
• 依托单位: Kinki University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2010
• 资助国家: 日本
• 起止时间: 2010 至 2012
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-22530506/
• 关键词: 国際財務報告基準; 韓国会計基準(K-IFRS); 中国会計基準(CAS); 公正価値会計; リース会計情報の価値関連性; 中小企業会計; 農業会計; 業種別会計; 韓国会計基準（K-IFRS); 中国会計準則（CAS）; 業種別会計制度; 韓国会計規準(KIFRS); 中国会計準則(CAS); 公正価値会計の有用性; 金融商品会計; 投資不動産の会計; 韓国会計基準(KIFRS); 中国新会計準則(CAS)

As a result of this research to evaluate the significance of fair value accounting in Japan, China, and Korea, and demonstrate future development of the accounting theoretically and empirically, a dichotomy of accounting systems is observed in not only in Japan but also China, Korea, UK, and the US in terms of appropriateness of BIG-GAAP for SMEs, cost/benefit of adopting the standards, lack of management needs for the standards by attributes of the business. Therefore, it is reasonably insisted that local accounting setters shall reorganize accounting standards by industry and company size.

As a result of this research to evaluate the significance of fair value accounting in Japan, China, and Korea, and demonstrate future development of the accounting theoretically and empirically, a dichotomy of accounting systems is observed in not only in Japan but also China, Korea, UK, and the US in terms of appropriateness of BIG-GAAP for SMEs, cost/benefit of adopting the standards, lack of management needs for the standards by attributes of the business.因此，可以合理地坚持认为，当地会计设置者应按行业和公司规模重组会计标准。

项目成果

Management Forecasts of Costs : Do Managers Accurately Estimate Costs?

管理成本预测：管理者是否准确估计成本？

• 发表时间: 2012
• 作者: 柴健次;鈴木忠雄;中島真澄;浦崎直浩;川原 尚子;中嶌道靖;柴健次;浦崎直浩;正司素子;川原 尚子;浦崎直浩;中嶌道靖・木村麻子(初校);柴健次;川原尚子;安酸建二;Michiyasu NAKAJIMA;柴健次;川原 尚子;安酸建二
• 通讯作者: 安酸建二

『IFRS時代の最適開示制度』の第3章、第13章を担当(古賀智敏編著)

负责《IFRS时代的最优披露制度》第3章和第13章（古贺智志主编）

• 发表时间: 2011
• 作者: 石原俊彦;仲友佳子;中鴬道靖・岡照二;石原俊彦・仲友佳子;浦崎直浩
• 通讯作者: 浦崎直浩

財務報告の目的と質的特性

财务报告的目的和质量特征

• 发表时间: 2012
• 作者: 柴健次;鈴木忠雄;中島真澄;浦崎直浩
• 通讯作者: 浦崎直浩

IFRS 導入と概念フレームワークの意義

IFRS 实施及概念框架的意义

• 发表时间: 2011
• 作者: 柴健次;鈴木忠雄;中島真澄;浦崎直浩;川原 尚子;中嶌道靖;柴健次;浦崎直浩;正司素子;川原 尚子;浦崎直浩;中嶌道靖・木村麻子(初校);柴健次;川原尚子;安酸建二;Michiyasu NAKAJIMA;柴健次;川原 尚子;安酸建二;川原 尚子;柴健次;浦崎直浩
• 通讯作者: 浦崎直浩

『企業会計の基礎概念』の第9章を担当(斎藤静樹・徳賀芳弘責任編集)

负责《企业会计基本概念》第9章（责任编辑：齐藤静树、德贺义博）

• 发表时间: 2011
• 作者: 石原俊彦;仲友佳子;中鴬道靖・岡照二;石原俊彦・仲友佳子;浦崎直浩;浦崎直浩
• 通讯作者: 浦崎直浩