| Project/Area Number |
17K04049
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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 | Nagoya University |
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Principal Investigator |
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| Project Period (FY) |
2017-04-01 – 2020-03-31
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| Project Status |
Completed (Fiscal Year 2019)
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| Budget Amount *help |
¥2,470,000 (Direct Cost: ¥1,900,000、Indirect Cost: ¥570,000)
Fiscal Year 2019: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2018: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2017: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Keywords | 分割払込 / 株式報酬 / ストック・オプション / 歴史研究 / 国際制度比較研究 / 資本会計 / 無償発行 / 制度会計 / 財務会計 / 会計学 |
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| Outline of Final Research Achievements |
Before the amendment of the Commercial Code in 1948, there were many cases where shares were issued by installments in Japan. As for accounting, at first, increase in capital was recognized when the capital was actually paid-in. But in 1890s, when the Commercial Code was established, and Inventory of Property was included among financial statements, more and more cases could be found where stock subscriptions were presented among the asset side of the balance sheet, and total capital to include the amount of capital stock subscribed but not yet paid-in. Because it was necessary to list all the financial claims to be listed in Inventory of Property.
IFRS and GAAP require recognition of equity when share rights or options are granted. Such accounting treatment avoids fluctuation of income, because fluctuation of share price after the grant date will not affect profit and loss.
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| Academic Significance and Societal Importance of the Research Achievements |
歴史研究としては、明治初期の貸借対照表における実務にまで遡り、資本が払い込まれるよりも前から資本金の増加を計上する戦前のわが国の実務が、債権を網羅して表示する財産目録の導入と同時期に広がり始めたことを明らかにした。
国際制度比較研究としては、株式そのものではなく、その購入選択権（オプション）が付与された時点から資本として扱われる理由について、早い時点で資本として扱うことによって、その後の時価変動が損益に影響することを回避できるためという解釈を示した。
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