2017 Fiscal Year Final Research Report
Study on Redefinition of Credit Classification Based on Fact-finding Survey and Analysis of Financial Instruments with Characteristics of Equity
| Project/Area Number |
15K03799
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (C)
|
| Allocation Type | Multi-year Fund |
|---|
| Section | 一般 |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Otemon Gakuin University |
|---|
Principal Investigator |
|
|---|
| Project Period (FY) |
2015-04-01 – 2018-03-31
|
| Keywords | ストック・オプション / 新株予約権 / 特定譲渡制限付株式 / 種類株式 |
|---|
| Outline of Final Research Achievements |
Based on an awareness of issues with regard to how to classify financial instruments with characteristics of equity either as a liability or equity, the study was conducted from the following perspectives. 1．Review of accounting treatment for vested Employee Stock Options 2. Accounting treatment for Restricted Stock 3. Accounting treatment for Transactions Granting Employees and Others Stock Acquisition Rights, which Involve Considerations, with Vesting Conditions, etc.
Resulting in a belief that the classification of financial instruments with characteristics of equity either as a liability or equity should reflect more the actual facts of characteristics contained as a financial instrument, and in light of the IASB's discussions on its project, etc. on financial instruments with characteristics of equity, studies will continue to be conducted to establish systematic and consistent accounting standards for diversifying stock-based compensation schemes.
|
| Free Research Field |
財務会計
|
