| Budget Amount *help |
¥17,550,000 (Direct Cost: ¥13,500,000、Indirect Cost: ¥4,050,000)
Fiscal Year 2019: ¥5,720,000 (Direct Cost: ¥4,400,000、Indirect Cost: ¥1,320,000)
Fiscal Year 2018: ¥5,330,000 (Direct Cost: ¥4,100,000、Indirect Cost: ¥1,230,000)
Fiscal Year 2017: ¥6,500,000 (Direct Cost: ¥5,000,000、Indirect Cost: ¥1,500,000)
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| Outline of Final Research Achievements |
This study aims to respond to the global controversy surrounding “whether impairment ought also to be performed in the regular amortization of (acquired) goodwill, or should only be treated with impairment without regular amortization” and to deepen our understanding of the views of users and preparers of financial statements.
To deepen the understanding of preparer and user awareness, we conducted a questionnaire survey targeting preparers (2,718) and financial analysts (673) that included additional questions and options not dealt with in the prior studies. The results of this survey clarified several issues. The biggest difference between ours and some similar research in western societies is that approximately 60% of users responded that “regular amortization + impairment” was preferable. We plan to conduct an additional survey to clarify the reasons why Japanese users support regular amortization different from other countries like France.
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