Empirical research on purchase price allocation and goodwill

• Project/Area Number: 15K17165
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Musashi University
• Principal Investigator: Takahashi Yukari 武蔵大学, 経済学部, 准教授 (10706758)
• Project Period (FY): 2015-04-01 – 2020-03-31
• Project Status: Completed (Fiscal Year 2019)
• Budget Amount: ¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000); Fiscal Year 2017: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000); Fiscal Year 2016: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000); Fiscal Year 2015: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
• Keywords: のれん / 企業結合会計 / M&A / 会計学

Outline of Final Research Achievements

Focusing on the valuation of identifiable assets and liabilities, we examined the relationship between purchase price allocation and goodwill in business combinations.Extracting information on purchase price allocation from the notes on business combinations between listed companies since April 2010, many companies do not recognize intangible assets newly.It was suggested that the amount of goodwill to be recorded may not represent the excess earning power that is theoretically said.

Academic Significance and Societal Importance of the Research Achievements

国際的にのれんの規則償却再導入をめぐる議論が引き続き行われているため、当初認識におけるのれんの性質を検証する重要性は引き続き高いと考えられる。また、仮に正ののれんの規則償却が国際標準の会計処理となった場合、国際的調和化のために一時利益計上とされた負ののれんの会計処理の取り扱いが問題となる可能性がある。正ののれんと負ののれんそれぞれの会計上の性質や対称性を明らかにすることは、こうした問題を検討するうえで重要であると考えられるため、本研究の内容を早急に研究成果として公表できるよう努めたい。