2009 Fiscal Year Final Research Report

Recognition of Unrealized Gains and Losses in Business Combinations and Restructurings

Research Project

Project/Area Number	20730296
Research Category	Grant-in-Aid for Young Scientists (B)
Allocation Type	Single-year Grants
Research Field	Accounting
Research Institution	Yokohama National University
Principal Investigator	OTAKA Satoru Yokohama National University, 経営学部, 准教授 (40334619)
Project Period (FY)	2008 – 2009
Keywords	企業結合 / 事業分離 / 含み損益 / 支配概念 / 持分概念 / 実現概念 / 会計基準
Research Abstract	This research examined the basic concepts for asset valuation and income recognition by focusing on accounting for business combinations and restructurings. Revaluation of an entity's assets and recognition of unrealized gains and losses depend on a frame of reference for judging continuance/discontinuance of a business activity, that is, continuity of control or continuity of equity. Using these two concepts (control and equity), this research provided a systematic explanation of accounting for business combinations and restructurings.

(4 results)