Classification Models of Issued Financial Instruments in Balance Sh eet and Determining Equity and Income Measurement

Research Project

Project/Area Number	21730391
Research Category	Grant-in-Aid for Young Scientists (B)
Allocation Type	Single-year Grants
Research Field	Accounting
Research Institution	Hiroshima University of Economics
Principal Investigator	IKEMURA Keiichi 広島経済大学, 経済学部, 准教授 (70409621)
Project Period (FY)	2009 – 2011
Project Status	Completed (Fiscal Year 2011)
Budget Amount *help	¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000) Fiscal Year 2011: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000) Fiscal Year 2010: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000) Fiscal Year 2009: ¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Keywords	負債と資本の区分 / 資本会計 / 資本概念 / 貸方区分モデル / 資本と負債の区分
Research Abstract	This study focuses on t he distinction between liability instruments and equity instruments in balance sheet. Distinguishing between liability instruments and equity instruments affects determining a mechanism of income measurement. T his study analyzes some equity concepts and su ggests approaches for a classification of issued instrument s and income measurement. Furthermore, considering a classification of issued instruments and income measurement from a viewpoint of investment decision-making usefulness.