Research on the Integration of Balance Sheet Approach and Income Statement Approach
| Project/Area Number |
23530571
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Yokohama National University |
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Principal Investigator |
OTAKA Satoru 横浜国立大学, 国際社会科学研究院, 准教授 (40334619)
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| Project Period (FY) |
2011 – 2013
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥2,730,000 (Direct Cost: ¥2,100,000、Indirect Cost: ¥630,000)
Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2012: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Keywords | 企業結合会計 / 連結会計 / 資本会計 / 概念フレームワーク / IFRS / 償還可能非支配持分 / 金融商品会計 |
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| Research Abstract |
The purpose of this research is to explore a direction of an integration of two different financial reporting approaches, that is, balance sheet approach and income statement approach. We focus on both the concept which determines the timing of income recognition and the one which determines the scope of owners' equity, mainly examining accounting standards for business combinations and consolidated financial statements. We conclude from this research, in order to integrate two approaches, it is necessary to distinguish between net assets and owners' equity as well as between comprehensive income and net income and to devise an articulation of the balance sheet based on the concept of control and the income statement based on the concept of shareholders' interest.
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Report
(4 results)
Research Products
(7 results)
