Fair Value Group Accounting
| Project/Area Number |
25780281
|
|---|
| Research Category |
Grant-in-Aid for Young Scientists (B)
|
| Allocation Type | Multi-year Fund |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Tokyo Keizai University (2017)
Niigata University (2013-2016) |
|---|
Principal Investigator |
|
|---|
| Project Period (FY) |
2013-04-01 – 2018-03-31
|
| Project Status |
Completed (Fiscal Year 2017)
|
| Budget Amount *help |
¥3,250,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥750,000)
Fiscal Year 2016: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2015: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2014: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2013: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
|
|---|
| Keywords | 非支配持分 / のれん / 連結会計 / 連結範囲 / 連結の範囲 / 公正価値 / 支配権 / 未実現利益引当金 / 非支配株主持分 / 企業集団会計 / 負債と資本の区分 / 英国会計 / 米国会計 / 国際会計基準 / 少数株主持分 |
|---|
| Outline of Final Research Achievements |
Many studies on consolidated accounting statements have recognized and measured each accounting item such as assets, liabilities, and net assets regarding basic consolidation concepts such as parent company concepts and economically unified units. This study reviewed transitions of theories and systems in regard to consolidated accounting statements, mainly examining goodwill and non-controlling interests that represent qualities of recognition and measures in the context of consolidated accounting. Results, largely categorized into headquarters-branch accounting and business combination accounting, revealed that accounting based on the former prefers comprehensive goodwill while that based on the latter prefers partial goodwill. In addition, this study found a transition of approaches from fixing capitals first to fixing liabilities first, and, in line with the transition, the fact that representations of non-controlling interests have moved from liabilities to net assets.
|
Report
(6 results)
Research Products
(14 results)
