2013 Fiscal Year Final Research Report
Accounting Income Measurement as Cash Flows Allocation and Measurement in Accounting for Business Combinations
| Project/Area Number |
23730440
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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 | Atomi University |
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Principal Investigator |
YAMASHITA Sho 跡見学園女子大学, マネジメント学部, 助教 (40508446)
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| Project Period (FY) |
2011 – 2013
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| Keywords | 企業結合会計 / 取得法 / のれん / 負債の測定 / 投資の性質 |
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| Research Abstract |
The objective of this research was concepts of accounting income measurement, measurement methods consistent with the income measurement and specific measurement in accounting for business combinations. This research examined liabilities measurement and income measurement related to the acquisition method of accounting for business combinations, reconsideration of evaluation of assets and liabilities based on investment nature and Japanese companies' IFRS initial application and goodwill.
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