The quality of net income and comprehensive income

• Project/Area Number: 19730305
• Research Category: Grant-in-Aid for Young Scientists (B)
• Allocation Type: Single-year Grants
• Research Field: Accounting
• Research Institution: Takasaki City University of Economics
• Principal Investigator: TAKAHASHI Mioko Takasaki City University of Economics, 地域政策学部, 准教授 (20438104)
• Project Period (FY): 2007 – 2009
• Project Status: Completed (Fiscal Year 2009)
• Budget Amount: ¥3,010,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥510,000); Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000); Fiscal Year 2008: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000); Fiscal Year 2007: ¥800,000 (Direct Cost: ¥800,000)
• Keywords: 財務会計 / 包括利益 / 利益の質 / 利益特性

Research Abstract

By using evidence shown from previous studies, this study confirmed that both the decision usefulness and transparency of accounting information would be improved through disclosing both net income and comprehensive income. This conclusion is consistent with the exposure draft of accounting standard for presentation of comprehensive income released by The Accounting Standards Board of Japan.

Research Products

• [Journal Article] 当期純利益と包括利益 (2010)
  • Author(s): 高橋美穂子
  • Journal Title: 高崎経済大学論集 第53巻第2号(発行予定)
  • Peer Reviewed