収益認識基準変更の影響分析: 上場企業へのアンケート調査に基づいて, The Impact of Implementing the New Revenue Recognition Standards on the Corporate Practice: A Questionnaire Survey for Listed Companies in Japan

慎 塚原, Makoto Tsukahara, 亮介 中村, Ryosuke Nakamura, 康裕 小澤 and Michihiro Ozawa

No 237, Working Paper Series from Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School

Abstract: 本稿では，新収益認識基準が企業の会計実務に及ぼす影響を把握するために，日本の上場企業を対象としてアンケート調査を実施した。具体的には，①新収益認識基準がもたらすコスト・ベネフィットとその程度，②影響が大きいと考えられる会計項目とその程度，③国際財務報告基準との会計処理の一貫性（重要性等に関する代替的な取扱い）に関する企業側の見解を調査し，これをもとに分析・考察を行った。, In this paper, we conducted a questionnaire survey of Japanese listed companies to understand the impact of the new revenue recognition standards on their accounting practices. We surveyed firms' views on (1) the costs and benefits of the new revenue recognition standards, (2) the accounting treatment that would be significantly affected by the change in the standard, and (3) the consistency with international financial reporting standards.

Keywords: 収益認識; 企業会計基準第29号; 国際財務報告基準第15号（IFRS15）; アンケート調査; Revenue Recognition; Accounting Standards Board of Japan Statement No.29; International Financial Reporting Standards No.15(IFRS15); Questionnaire Survey (search for similar items in EconPapers)
Pages: 22 pages
Date: 2020-07
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