Accounting measurement study on corporate value and fair values of separate assets/liabilities at M&A
Project/Area Number |
20530432
|
Research Category |
Grant-in-Aid for Scientific Research (C)
|
Allocation Type | Single-year Grants |
Section | 一般 |
Research Field |
Accounting
|
Research Institution | Ritsumeikan University |
Principal Investigator |
FUJITA Takashi Ritsumeikan University, 経営学部, 教授 (50351317)
|
Project Period (FY) |
2008 – 2010
|
Project Status |
Completed (Fiscal Year 2010)
|
Budget Amount *help |
¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2010: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2009: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2008: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
|
Keywords | 企業結合会計 / 連結会計 / 公正価値測定 / 支配の取得 / SPE / ジョイントベンチャー / 持分プーリング法 / パーチェス法 / 支配取得法 / 非支配株主持分 / 支配概念 / のれん / 減損会計 / 無形資産 / 特別目的事業体 |
Research Abstract |
The attained results were made public by reporting at academic conferences and by publishing a book titled "Accounting system of M & A" (2009), which was awarded a prize by Theoretical Accounting Association of Japan in 2010.
|
Report
(4 results)
Research Products
(13 results)