A Study on the Improvement of the Complexities in Accounting Standards of School Corporations

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  • 学校法人会計基準の複雑性の改善についての検討
  • ガッコウ ホウジン カイケイ キジュン ノ フクザツセイ ノ カイゼン ニ ツイテ ノ ケントウ

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The Accounting Standards of School Corporations has been pointed out to be complicated for a long time. Therefore, many people couldn’t understand its contents. But recently school corporations have been required to publicly disclose their financial status. The Accounting Standards of School Corporations have had to adapt their own rules according to the prevailing social needs. But it is not easy to revise the rules as they have to endow the Japanese government system. Thus, in this paper I make a proposal for the implementation of changes which would not be too drastic so as to confuse the current accounting practice. without. In summary, my proposal is to divide the fund for acquisition of fixed properties into three types: initial funds, donations from donors and funds from student tuition. Initial funds and donations from donors should be recorded as fundamental net assets, and only properties from Initial funds should be depreciated.

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