| Budget Amount *help |
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2011: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2009: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Research Abstract |
This paper examined theoretically in which element of accounting earnings the decision usefulness of accounting earnings originates. Paying attention to the internally generated goodwill which is a feature of accounting earnings when it compares with the economical income, the appropriation of the internally generated goodwill contained in accounting earnings was measured using the income measurement model, and examined from a viewpoint of the earnings quality. Moreover, it showed the consistency between the accounting conceptual framework and the allocation problem of the internally generated goodwill from a historical viewpoint.
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