2017 Fiscal Year Final Research Report
Issues of setting an equity concept in a conceptual framework for financial reporting
| Project/Area Number |
15K17174
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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 | Ryutsu Keizai University |
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Principal Investigator |
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| Project Period (FY) |
2015-04-01 – 2018-03-31
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| Keywords | 資本の概念 / 概念フレームワーク / 負債と資本の区分 / 新株予約権 |
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| Outline of Final Research Achievements |
This study is to describe the benefit of setting an equity concept, independent and in preference to a liability concept, based on identifying the interest of some specific capital-providers in a conceptual framework for financial reporting. First, the calculation of income (“bottom line”) based on the equity concept shows the income of a certain capital-provider who invests financial resources in a firm in the firm's Profit and Loss Statement. Second, in Japan, the equity concept fits the disclosure needed from the Japanese corporate law that emphasizes to show shareholder's income and equity. Indeed, “the shareholder's equity” (the Japanese equity concept) in Japanese accounting standards is a good means to satisfy the need of disclosure from the Japanese corporate law. The equity concept determined by identifying a certain capital-provider's interest is consistent with the Japanese corporate law.
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| Free Research Field |
財務会計
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