| Budget Amount *help |
¥3,380,000 (Direct Cost: ¥2,600,000、Indirect Cost: ¥780,000)
Fiscal Year 2013: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2012: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2011: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
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| Research Abstract |
The objective of this research was concepts of accounting income measurement, measurement methods consistent with the income measurement and specific measurement in accounting for business combinations. This research examined liabilities measurement and income measurement related to the acquisition method of accounting for business combinations, reconsideration of evaluation of assets and liabilities based on investment nature and Japanese companies' IFRS initial application and goodwill.
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