2014 Fiscal Year Final Research Report
Study on fixed asset -impairment accounting in Japan
| Project/Area Number |
24530556
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | University of Fukui |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2015-03-31
|
| Keywords | 減損会計 / 利益平準化 / 裁量的行動 |
|---|
| Outline of Final Research Achievements |
For a characteristic of the asset-impairment accounting in Japan, there is continuous asset-impairment from the assets or assets-group grouping. In this study, based on a hypothesis that continuous asset-impairment is discretional accounting behavior in a company useing assets or assets-group grouping ,by performing the proof study based on theory model,I examine the validity of this hypothesis, and examine the problems of the asset-impairment accounting standard in Japan.
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| Free Research Field |
会計学
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