A Study on the Comprehensive Income
| Project/Area Number |
21730381
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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 | Tokai University |
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Principal Investigator |
MATSUBARA Saori Tokai University, 政治経済学部, 講師 (10514961)
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2010)
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| Budget Amount *help |
¥2,470,000 (Direct Cost: ¥1,900,000、Indirect Cost: ¥570,000)
Fiscal Year 2010: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2009: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
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| Keywords | 財務会計 / 包括利益 / 純利益 / 繰延ヘッジ損益 / 新株予約権 / 予定取引 / ベーシス・アジャストメント / ノー・ベーシス・アジャストメント |
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| Research Abstract |
The purpose of this study is to analyze the deferred hedge and the stock option which influence the comprehensive income. Results of this study are as follows. (1) The comprehensive income disregards hedge accounting. (2) Although Japan and the United States have the same notion about net income and comprehensive income on each conceptual framework, the different thoughts about the stock option give different influences on consolidated income (net income and comprehensive income).
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Report
(3 results)
Research Products
(7 results)
