2018 Fiscal Year Final Research Report

Empirical research on relevance of goodwill: Comparison of Japanese, European and U.S.

Research Project

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Project/Area Number	15K03776
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Multi-year Fund
Section	一般
Research Field	Accounting
Research Institution	University of Shizuoka
Principal Investigator	UENO TAKEFUMI 静岡県立大学, 経営情報学部, 准教授 (40405147)
Project Period (FY)	2015-04-01 – 2019-03-31
Keywords	IFRS / のれん / 減損 / 任意適用
Outline of Final Research Achievements	This study aimed to examine the determinants of goodwill impairment decision based on Japanese, European and U.S. data. IFRS and U.S. GAAP have shifted from depreciation and impairment approach to impairment only approach.After shifting this approach, goodwill to total assets have been rising in companies adopted U.S GAAP and IFRS. Recently, overseas leading companies(e.g. GE)　recognized big impairment losses 2017 and 2018 whileIFRS adopted companies in Japan don't recognized big impairment losses yet. The issue of timing of　impairment recognition consisted of internal controls and auditing. Japanese companies adopted IFRS tell to their stakeholders why they don't recognize impairment losses yet.
Free Research Field	会計学
Academic Significance and Societal Importance of the Research Achievements	のれんの実態について海外の事例に基づいて比較した点。国内において理論的な整合性の観点から、定期償却という方向が提示される一方で、主要企業はＩＦＲＳ適用にシフトし、のれんの減損を意図的に回避する傾向がある。日本において任意適用としてIFRSが認められていることが、かえってのれんの定期償却目的でのＩＦＲＳ適用を誘導しているのではないか、という可能性を明らかにした点、さらには「のれん」の減損判断の問題が、「会計基準」だけでなく、「内部統制」「監査」の問題として捉え、考えていくことの重要性を明らかにした点が貢献と考えている。