| Project/Area Number |
15K03799
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Otemon Gakuin University |
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Principal Investigator |
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| Project Period (FY) |
2015-04-01 – 2018-03-31
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| Project Status |
Completed (Fiscal Year 2017)
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| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2017: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2016: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2015: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
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| Keywords | ストック・オプション / 新株予約権 / 特定譲渡制限付株式 / 種類株式 / 権利確定条件付き有償新株予約権 / 特定譲渡制限付き株式 / 役員報酬 / 会計学 / 株式報酬 |
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| Outline of Final Research Achievements |
Based on an awareness of issues with regard to how to classify financial instruments with characteristics of equity either as a liability or equity, the study was conducted from the following perspectives. 1．Review of accounting treatment for vested Employee Stock Options 2. Accounting treatment for Restricted Stock 3. Accounting treatment for Transactions Granting Employees and Others Stock Acquisition Rights, which Involve Considerations, with Vesting Conditions, etc.
Resulting in a belief that the classification of financial instruments with characteristics of equity either as a liability or equity should reflect more the actual facts of characteristics contained as a financial instrument, and in light of the IASB's discussions on its project, etc. on financial instruments with characteristics of equity, studies will continue to be conducted to establish systematic and consistent accounting standards for diversifying stock-based compensation schemes.
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