| Budget Amount *help |
¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000)
Fiscal Year 2016: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2014: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Outline of Final Research Achievements |
The profit calculated by IFRS, SFAS and Japanese accounting standards is not a former realized income (earnings), but a “market oriented earnings” which partially take in the fair value measurement of assets and liabilities. It is the dregs of full-scale fair value accounting (a model displaying a corporate value by net assets) that International Accounting Standards Board investigated and tried to introduce as playing a key role until about 2007.
However noise is introduced into the income calculation which should express the real earning capacity of the main operations of the company when a change of the fair value measurements recognized as profit and loss of the manufacturing industry that does not intend the buying and selling of manufacturing facilities and the liabilities, and this noise hurts a corporate value calculation by a flow approach. The division of "other comprehensives income" can be the method of its settlement.
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