YANAGA MASAO    Department   Professional Graduate School  , Graduate School of Professional Accountancy    Position   Professor
Research Period	2002～2005
Research Topic	Legal, regulatory and accounting aspect of credit derivatives
Research Type	KAKENHI Research
Consignor	Japan Society for the Promotion of Science
Research Program Type	Grant-in-Aid for Scientific Research (B)
KAKENHI Grant No.	14390010
Keyword	gaming and wagering, capital adequacy requirements, measurement of assets, capacity of legal person, measurement of liabilities, corporate tax, credit derivatives
Representative Person	YANAGA Masao
Details	Finally, the convergence in the treatment of credit derivatives in capital adequacy requirements of credit institution has been achieved due to Basle II.