2019 Fiscal Year Final Research Report
Empirical research on purchase price allocation and goodwill
| Project/Area Number |
15K17165
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Musashi University |
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Principal Investigator |
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| Project Period (FY) |
2015-04-01 – 2020-03-31
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| Keywords | のれん / 企業結合会計 |
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| Outline of Final Research Achievements |
Focusing on the valuation of identifiable assets and liabilities, we examined the relationship between purchase price allocation and goodwill in business combinations.Extracting information on purchase price allocation from the notes on business combinations between listed companies since April 2010, many companies do not recognize intangible assets newly.It was suggested that the amount of goodwill to be recorded may not represent the excess earning power that is theoretically said.
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| Free Research Field |
財務会計
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| Academic Significance and Societal Importance of the Research Achievements |
国際的にのれんの規則償却再導入をめぐる議論が引き続き行われているため、当初認識におけるのれんの性質を検証する重要性は引き続き高いと考えられる。また、仮に正ののれんの規則償却が国際標準の会計処理となった場合、国際的調和化のために一時利益計上とされた負ののれんの会計処理の取り扱いが問題となる可能性がある。正ののれんと負ののれんそれぞれの会計上の性質や対称性を明らかにすることは、こうした問題を検討するうえで重要であると考えられるため、本研究の内容を早急に研究成果として公表できるよう努めたい。
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