2011 Fiscal Year Final Research Report
Classification Models of Issued Financial Instruments in Balance Sh eet and Determining Equity and Income Measurement
| Project/Area Number |
21730391
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Hiroshima University of Economics |
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Principal Investigator |
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| Project Period (FY) |
2009 – 2011
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| Keywords | 負債と資本の区分 / 資本会計 |
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| Research Abstract |
This study focuses on t he distinction between liability instruments and equity instruments in balance sheet. Distinguishing between liability instruments and equity instruments affects determining a mechanism of income measurement. T his study analyzes some equity concepts and su ggests approaches for a classification of issued instrument s and income measurement. Furthermore, considering a classification of issued instruments and income measurement from a viewpoint of investment decision-making usefulness.
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