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Survey on Accounting for Goodwill

Research Project

Project/Area Number 17H02581
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionKyoto University

Principal Investigator

Tokuga Yoshihiro  京都大学, 経営管理研究部, 教授 (70163970)

Project Period (FY) 2017-04-01 – 2020-03-31
Project Status Completed (Fiscal Year 2019)
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)
Keywordsのれん / M&A / オーガニック・グロウス / 規則的償却 / 減損 / 会計基準 / 国際財務報告基準 / 経団連 / M&A / 国際財務報告基 / 買入のれん / 自己創設のれん / 会計学 / 会計基準設定
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.

Academic Significance and Societal Importance of the Research Achievements

本研究の成果は,作成者(経団連加盟企業1379社と非加盟東証上場企業1339社)及び利用者(673名)に対する質問票調査を通して、これまで提起されてきた複数の仮説(①日本では、経団連による意見の統一が行われているので規則的償却の支持者が多い。②オーガニック・グロースの企業は規則的償却を支持する。③のれんの割合の大きい企業ほど非償却・減損を支持する)のうち、①と②は有意に支持されず、③のみが支持されたことである。また、支持の理論的な根拠について、作成者・利用者を問わず、フロー重視の会計観に基づく回答が多かったことは、論争において何が対立の原因かを考える上で論争解決への糸口となる可能性がある。

Report

(4 results)
  • 2019 Annual Research Report   Final Research Report ( PDF )
  • 2018 Annual Research Report
  • 2017 Annual Research Report
  • Research Products

    (41 results)

All 2020 2019 2018 2017 Other

All Journal Article (22 results) (of which Int'l Joint Research: 2 results,  Peer Reviewed: 3 results) Presentation (14 results) (of which Int'l Joint Research: 11 results,  Invited: 1 results) Book (2 results) Remarks (3 results)

  • [Journal Article] 『収益認識に関する会計基準』の概要と会計実務への影響2020

    • Author(s)
      宮宇地俊岳
    • Journal Title

      追手門学院大学ベンチャービジネス研究所編『これからの中小企業 経営に必要な施策と活用-企業経営に直結する施策を知る-』

      Volume: 1 Pages: 69-91

    • Related Report
      2019 Annual Research Report
  • [Journal Article] フランスにおけるのれんの会計処理-聞き取り調査をふまえて-2020

    • Author(s)
      米山正樹、勝尾裕子、徳賀芳弘
    • Journal Title

      京都大学経済学研究科ワーキングペーパー

      Volume: J-19-003 Pages: 1-32

    • Related Report
      2019 Annual Research Report
  • [Journal Article] のれんの会計処理に関する調査 第4版2020

    • Author(s)
      徳賀芳弘・宮宇地俊岳・山下知晃
    • Journal Title

      京都大学経済学研究科ワーキングペーパー

      Volume: J-18-004 Pages: 1-110

    • Related Report
      2019 Annual Research Report
  • [Journal Article] アカデミック・フォーサイト 資本市場におけるIFRSの受容 『ポスト任意適用』を据えて2020

    • Author(s)
      米山正樹
    • Journal Title

      会計・監査ジャーナル

      Volume: 774 Pages: 104-110

    • Related Report
      2019 Annual Research Report
  • [Journal Article] のれんの会計処理に関する調査(第1回)のれんは規則的に償却すべきか,償却とすべきか2019

    • Author(s)
      徳賀芳弘・宮宇地俊岳・山下知晃
    • Journal Title

      企業会計

      Volume: 71(7) Pages: 969-976

    • Related Report
      2019 Annual Research Report
  • [Journal Article] のれんの会計処理に関する調査(第2回)のれんの規則的償却または償却を支持する理由2019

    • Author(s)
      徳賀芳弘・宮宇地俊岳・山下知晃
    • Journal Title

      企業会計

      Volume: 71(8) Pages: 1082-1088

    • Related Report
      2019 Annual Research Report
  • [Journal Article] のれんの会計処理に関する調査(第3回)のれんの「ありうる」会計処理と償却期間2019

    • Author(s)
      徳賀芳弘・宮宇地俊岳・山下知晃
    • Journal Title

      企業会計

      Volume: 71(9) Pages: 1266-1273

    • NAID

      40022001363

    • Related Report
      2019 Annual Research Report
  • [Journal Article] のれんの会計処理に関する調査(第4回・終)のれんに関連する会計情報 : 作成者・利用者の取扱い2019

    • Author(s)
      徳賀芳弘・宮宇地俊岳・山下知晃
    • Journal Title

      企業会計

      Volume: 71(10) Pages: 1366-1372

    • NAID

      40021985722

    • Related Report
      2019 Annual Research Report
  • [Journal Article] "Political Participation in Global Accounting Standard-Setting: Content Analysis of the Comment Letters for the Establishment of the Accounting Standards Advisory Forum"2019

    • Author(s)
      Toshitake MIYAUCHI and Masatsugu SANADA,
    • Journal Title

      Journal of Accounting & Organizational Change

      Volume: 15 Pages: 357-381

    • Related Report
      2019 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 外生的会計基準の無機能化-ミャンマーについてのケース・スタディ-2019

    • Author(s)
      徳賀芳弘
    • Journal Title

      立教 經濟學研究

      Volume: 第72巻第3号 Pages: 43-78

    • Related Report
      2018 Annual Research Report
  • [Journal Article] のれんの会計処理に関する調査2019

    • Author(s)
      徳賀芳弘, 宮宇地俊岳, 山下知晃
    • Journal Title

      京都大学経済学部ディスカッションペーパー

      Volume: J-18-004 Pages: 1-86

    • Related Report
      2018 Annual Research Report
  • [Journal Article] 負債と資本の区分:欠けている視点は何か2019

    • Author(s)
      米山正樹
    • Journal Title

      會計

      Volume: 第195巻第2号 Pages: 202-214

    • Related Report
      2018 Annual Research Report
  • [Journal Article] 外生的会計基準の無機能化-ミャンマーについてのケース・スタディ-2018

    • Author(s)
      徳賀芳弘
    • Journal Title

      京都大学経済学部ディスカッションペーパー

      Volume: J-18-002 Pages: 1-40

    • Related Report
      2018 Annual Research Report
  • [Journal Article] ミャンマーにおける会計教育の現状と課題-会計制度改革が進む中での会計教育の欠如-2018

    • Author(s)
      徳賀芳弘,谷口隆義
    • Journal Title

      京都大学経済学部ディスカッションペーパー

      Volume: J-18-003 Pages: 1-22

    • Related Report
      2018 Annual Research Report
  • [Journal Article] 収益認識実務の変化と会計基準の体系を支える基本概念2018

    • Author(s)
      米山正樹
    • Journal Title

      青山アカウンティング・レビュー

      Volume: 第18巻 Pages: 40-45

    • Related Report
      2018 Annual Research Report
  • [Journal Article] ‘Articulation, Profit or Loss and OCI in the IASB Conceptual Framework: Different Shades of Clean (or Dirty) Surplus,’2018

    • Author(s)
      Carien van Mourik and Yuko Katsuo Asami
    • Journal Title

      Accounting in Europe

      Volume: 15 Issue: 2 Pages: 167-192

    • DOI

      10.1080/17449480.2018.1448936

    • Related Report
      2018 Annual Research Report
    • Peer Reviewed / Int'l Joint Research
  • [Journal Article] M&Aはなぜ起こるのか:市場の賢さを問う2018

    • Author(s)
      宮宇地俊岳
    • Journal Title

      企業会計

      Volume: 第70巻第9号 Pages: 6-7

    • Related Report
      2018 Annual Research Report
  • [Journal Article] クロスボーダーM&Aの成否を問う2018

    • Author(s)
      宮宇地俊岳
    • Journal Title

      企業会計

      Volume: 第70巻第10号 Pages: 6-7

    • Related Report
      2018 Annual Research Report
  • [Journal Article] クロスボーダーM&Aとのれんー先行研究サーベイー2018

    • Author(s)
      宮宇地俊岳
    • Journal Title

      追手門経営論集

      Volume: 第24巻第1号 Pages: 75-83

    • Related Report
      2018 Annual Research Report
  • [Journal Article] Goodwill accounting standards in the United Kingdom, the United States, France, and Japan2018

    • Author(s)
      GARCIA Clemence、Katsuo Yuko、van Mourik Carien
    • Journal Title

      Accounting History

      Volume: 1 Issue: 3 Pages: 1-25

    • DOI

      10.1177/1032373217748672

    • Related Report
      2017 Annual Research Report
    • Peer Reviewed / Int'l Joint Research
  • [Journal Article] 会計基準研究における対象領域の拡張2018

    • Author(s)
      米山正樹
    • Journal Title

      會計

      Volume: 193(3) Pages: 274-286

    • Related Report
      2017 Annual Research Report
  • [Journal Article] のれん減損サプライズをめぐる株式市場の反応2017

    • Author(s)
      宮宇地俊岳
    • Journal Title

      企業会計

      Volume: 第69巻第7号 Pages: 38-43

    • Related Report
      2017 Annual Research Report
  • [Presentation] のれんの会計処理をめぐる実証研究の棚卸しと 展望2019

    • Author(s)
      宮宇地俊岳
    • Organizer
      国際会計研究学会・第36回全国大会
    • Related Report
      2019 Annual Research Report
    • Invited
  • [Presentation] ‘Uncertainty, Market Conditions and the Recognition of Subjective Goodwill and Windfall’2019

    • Author(s)
      Yuko Katsuo and Carien van Mourik
    • Organizer
      The 8th Workshop on Accounting Regulation
    • Related Report
      2019 Annual Research Report
    • Int'l Joint Research
  • [Presentation] ‘Uncertainty, Market Conditions and the Recognition of Subjective Goodwill and Windfall’2019

    • Author(s)
      Yuko Katsuo and Carien van Mourik
    • Organizer
      Financial Accounting Seminar at Open University Business School
    • Related Report
      2019 Annual Research Report
    • Int'l Joint Research
  • [Presentation] The evolution of accounting regulation in Japan, 2001-20152018

    • Author(s)
      徳賀芳弘、真田正次
    • Organizer
      41st Annual Congress, European Accounting Association
    • Related Report
      2018 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Conceptual Bases for Distinguishing between Profit or Loss and Other Comprehensive Income2018

    • Author(s)
      Carien van Mourik and Yuko Katsuo
    • Organizer
      The British Accounting and Finance Association 2018 Annual Meeting
    • Related Report
      2018 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Market Conditions and the Recognition of Subjective Goodwill and Windfalls in Realised Profit or Loss and Realisable Profit2018

    • Author(s)
      Carien van Mourik and Yuko Katsuo
    • Organizer
      European Accounting Association, 41st Annual Meeting 2018
    • Related Report
      2018 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Market Conditions and the Recognition of Subjective Goodwill and Windfalls in Realised Profit or Loss and Realisable Profit2018

    • Author(s)
      Carien van Mourik and Yuko Katsuo
    • Organizer
      The 14th Workshop on European Financial Reporting
    • Related Report
      2018 Annual Research Report
    • Int'l Joint Research
  • [Presentation] 会計基準のローカリゼーションと無機能化2018

    • Author(s)
      徳賀芳弘
    • Organizer
      国際会計ワークショップ
    • Related Report
      2017 Annual Research Report
  • [Presentation] 京都企業ーMBAテキストとは異なるビジネスモデルー2018

    • Author(s)
      徳賀芳弘
    • Organizer
      日本会計研究学会九州部会
    • Related Report
      2017 Annual Research Report
  • [Presentation] Conceptual Bases for Distinguishing between Profit or Loss and Other Comprehensive Income2017

    • Author(s)
      Carien van Mourik and Yuko Katsuo
    • Organizer
      The British Accounting and Finance Association 2017 Annual Meeting
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Goodwill Accounting Standards in the USA, the UK, France and Japan2017

    • Author(s)
      Clemence Garcia, Yuko Katsuo and Carien van Mourik
    • Organizer
      The 29th Annual Meeting of the Society for the Advancement of Socio-Economics
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Conceptual Bases for Distinguishing between Profit or Loss and Other Comprehensive Income2017

    • Author(s)
      Carien van Mourik and Yuko Katsuo
    • Organizer
      The 13th Workshop on European Financial Reporting
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research
  • [Presentation] Profit or loss in the IASB Conceptual Framework2017

    • Author(s)
      Carien van Mourik and Yuko Katsuo
    • Organizer
      2017 IASB Research Forum
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research
  • [Presentation] History, tradition and geopolitics: The hidden truth behing the financial accounting numbers of Kyoto-based companies2017

    • Author(s)
      Yoshihiro Tokuga and Masatsugu Sanada
    • Organizer
      The Ninth Accounting History International Conference
    • Related Report
      2017 Annual Research Report
    • Int'l Joint Research
  • [Book] 辻山栄子編著『財務会計の理論と制度』2018

    • Author(s)
      米山正樹
    • Total Pages
      389
    • Publisher
      中央経済社
    • Related Report
      2017 Annual Research Report
  • [Book] 辻山栄子編著『財務会計の理論と制度』2018

    • Author(s)
      勝尾裕子
    • Total Pages
      389
    • Publisher
      中央経済社
    • Related Report
      2017 Annual Research Report
  • [Remarks] 『のれんの会計処理に関する調査』

    • URL

      http://www.econ.kyoto-u.ac.jp/publications/dp/

    • Related Report
      2019 Annual Research Report
  • [Remarks] “Survey on Accounting for Goodwill“

    • URL

      http://www.econ.kyoto-u.ac.jp/publications/dp/

    • Related Report
      2019 Annual Research Report
  • [Remarks] 『フランスにおけるのれんの会計処理 -聞き取り調査をふまえて-』

    • URL

      http://www.econ.kyoto-u.ac.jp/publications/dp/

    • Related Report
      2019 Annual Research Report

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Published: 2017-04-28   Modified: 2021-02-19  

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