Survey on Accounting for Goodwill

2019 Fiscal Year Final Research Report

• Project/Area Number: 17H02581
• Research Category: Grant-in-Aid for Scientific Research (B)
• Allocation Type: Single-year Grants
• Section: 一般
• Research Field: Accounting
• Research Institution: Kyoto University
• Principal Investigator: Tokuga Yoshihiro 京都大学, 経営管理研究部, 教授 (70163970)
• Project Period (FY): 2017-04-01 – 2020-03-31
• Keywords: のれん / M＆A / オーガニック・グロウス / 規則的償却 / 減損 / 会計基準 / 国際財務報告基準 / 経団連

Outline of Final Research Achievements

This study aims to respond to the global controversy surrounding “whether impairment ought also to be performed in the regular amortization of (acquired) goodwill, or should only be treated with impairment without regular amortization” and to deepen our understanding of the views of users and preparers of financial statements.
To deepen the understanding of preparer and user awareness, we conducted a questionnaire survey targeting preparers (2,718) and financial analysts (673) that included additional questions and options not dealt with in the prior studies. The results of this survey clarified several issues. The biggest difference between ours and some similar research in western societies is that approximately 60% of users responded that “regular amortization + impairment” was preferable. We plan to conduct an additional survey to clarify the reasons why Japanese users support regular amortization different from other countries like France.

Free Research Field

会計学

Academic Significance and Societal Importance of the Research Achievements

本研究の成果は，作成者（経団連加盟企業1379社と非加盟東証上場企業1339社）及び利用者（673名）に対する質問票調査を通して、これまで提起されてきた複数の仮説（①日本では、経団連による意見の統一が行われているので規則的償却の支持者が多い。②オーガニック・グロースの企業は規則的償却を支持する。③のれんの割合の大きい企業ほど非償却・減損を支持する）のうち、①と②は有意に支持されず、③のみが支持されたことである。また、支持の理論的な根拠について、作成者・利用者を問わず、フロー重視の会計観に基づく回答が多かったことは、論争において何が対立の原因かを考える上で論争解決への糸口となる可能性がある。