Accounting income analysis using income measurement model

2015 Fiscal Year Final Research Report

• Project/Area Number: 24530571
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Gakushuin University
• Principal Investigator: Katsuo Yuko 学習院大学, 経済学部, 教授 (70327310)
• Project Period (FY): 2012-04-01 – 2016-03-31
• Keywords: 利益概念 / 自己創設のれん / ウィンドフォール / 概念フレームワーク

Outline of Final Research Achievements

This study is to analyze why the accounting income would be useful to investor's decision making. Although shown numerous empirical research,the studies conducted theoretical analysis might be not enough.This study is focused on the self-generated goodwill, which is one of the important characteristics of the accounting income measurement, as to use the income measurement model. The results are (1)the amount of the self-generated goodwill recognized in accounting income and the amount of the windfall recognized there,are different,(2)the criteria for recognition and measurement basis, and the income concept in the IASB conceptual framework are contradictory.

Free Research Field

財務会計