| Budget Amount *help |
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2018: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2017: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2015: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Outline of Final Research Achievements |
This study aimed to examine the determinants of goodwill impairment decision based on Japanese, European and U.S. data. IFRS and U.S. GAAP have shifted from depreciation and impairment approach to impairment only approach.After shifting this approach, goodwill to total assets have been rising in companies adopted U.S GAAP and IFRS. Recently, overseas leading companies(e.g. GE) recognized big impairment losses 2017 and 2018 whileIFRS adopted companies in Japan don't recognized big impairment losses yet. The issue of timing of impairment recognition consisted of internal controls and auditing. Japanese companies adopted IFRS tell to their stakeholders why they don't recognize impairment losses yet.
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