Since current financial reporting uses various measurement attributes for measuring assets and liabilities, it is often referred to as the "mixed measurement model." This paper addresses the issues related to why and how different measurement attr...
Cost-Benefit Analysis of Mixed Measurement Model
Kawamura Yoshinori
The Japanese Accounting Review 5(2015) 1-19 2015
Since the current financial reporting uses various measurement attributes for measuring assets and liabilities, it is often referred to as the "mixed measurement model." This paper addresses the issues related to why and how different measurement ...
Incentive-based Financial Reporting Models for Government and Not-for-Profit Entities
Project Year: Apr 2019 - Mar 2022
International Comparative Analysis of Public Sector Accounting Standars
Project Year: Apr 2012 - Mar 2015
This study analyzes differences between governmental and non-profit organization accounting (this study calls public-sector accounting) standards among countries (e.g. Japan, U.S., U.K.), and consistency between public-sector accounting standards ...
Significance and Limitations of Fair Value Measurement
Project Year: Apr 2010 - Mar 2013
In this study, we discussed fair value concepts, and attempted to reveal the limitations and prospects of fair value measurements. It was accomplished with the two objects or methods, (1)research of fair value measurement theory and accounting sys...
Our subject to study is Empirical Research on Accounting to Provide Implications for Future Accounting Institution. First, we pointed out specifically issues of conceptual framework of accounting, individual accounting standards, Japanese Corporat...
Research for Reform in Financial Reporting under the Securities and Exchange Law
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 cer...
waseda.jp