| Project/Area Number |
21530484
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Aichi Gakuin University |
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Principal Investigator |
MUKAI Ichiro 愛知学院大学, 経営学部, 教授 (20308761)
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000)
Fiscal Year 2011: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2010: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2009: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | 企業集団財務報告 / 報告実体 / 支配概念 / 利益の質 / 価値関連性 / 企業結合 / のれん / 原則主義 |
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| Research Abstract |
The purpose of this study is to examine theoretical consistency and practical applicability focusing on the consolidated accounting standards. The convergence of accounting standards has been proceeding in the world. I focus on the conceptual framework, consolidated accounting standards, and financial reporting of listed companies in the European Union(EU) countries, Australia, and Japan. The conceptual framework of International Accounting Standards Board(IASB) adopted a group reporting entity concept and consolidated accounting standards had developed the control concept by the principles-based approach. I examined whether the consolidated accounting standard of IASB provides useful financial information to the information users by analysis of theoretical and empirical studies. The results of my study find that management discretion will be intervened into decision-making of the scope of consolidation because bright lines are not required in the control concept. However, the international convergence of consolidated accounting standards increases the earnings quality and the increasing the earnings quality bring to the value relevance of consolidated financial reporting.
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