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

利用创新金融技术开发的新金融工具正在影响财务报告。财务信息使用者要求提供表外信息，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基础上的。然而，最近会计准则的发展和改进引入了某些金融机构的按市值计价会计，并直接在股东权益部分报告未实现损益。新的会计收益概念，包括全面收益，正在成为一个需要研究的突出问题。本研究项目的目的是发展理论和技术，以确保现有的历史成本会计和收益的可靠性，包括提供有用的信息，从真实的报告。特别是，研究人员分享财务业绩报告的问题，审查与金融工具会计有关的具体问题，会计标准的国际统一，以及作为持续经营企业的生存能力的信息。

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.