| Project/Area Number |
20730296
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Yokohama National University |
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Principal Investigator |
OTAKA Satoru Yokohama National University, 経営学部, 准教授 (40334619)
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| Project Period (FY) |
2008 – 2009
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| Project Status |
Completed (Fiscal Year 2009)
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| Budget Amount *help |
¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2008: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
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| Keywords | 企業結合 / 事業分離 / 含み損益 / 支配概念 / 持分概念 / 実現概念 / 会計基準 / 事業再編 / 利益測定 / 支配 / 持分 / のれん / 連結基礎概念 / 実現 |
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| Research Abstract |
This research examined the basic concepts for asset valuation and income recognition by focusing on accounting for business combinations and restructurings. Revaluation of an entity's assets and recognition of unrealized gains and losses depend on a frame of reference for judging continuance/discontinuance of a business activity, that is, continuity of control or continuity of equity. Using these two concepts (control and equity), this research provided a systematic explanation of accounting for business combinations and restructurings.
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