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。

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.