Classification Models of Issued Financial Instruments in Balance Sh eet and Determining Equity and Income Measurement
| Project/Area Number |
21730391
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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 | Hiroshima University of Economics |
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Principal Investigator |
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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 |
¥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)
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| 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 |
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| 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.
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Report
(4 results)
Research Products
(2 results)
