| Budget Amount *help |
¥5,070,000 (Direct Cost: ¥3,900,000、Indirect Cost: ¥1,170,000)
Fiscal Year 2014: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2013: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2012: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Outline of Final Research Achievements |
This study is to analyze why the accounting income would be useful to investor's decision making. Although shown numerous empirical research,the studies conducted theoretical analysis might be not enough.This study is focused on the self-generated goodwill, which is one of the important characteristics of the accounting income measurement, as to use the income measurement model. The results are (1)the amount of the self-generated goodwill recognized in accounting income and the amount of the windfall recognized there,are different,(2)the criteria for recognition and measurement basis, and the income concept in the IASB conceptual framework are contradictory.
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