2013 Fiscal Year Final Research Report
The Study for Nets Assets on Consolidated Financial Statements
| Project/Area Number |
24830005
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Otaru University of Commerce |
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Principal Investigator |
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| Project Period (FY) |
2012-08-31 – 2014-03-31
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| Keywords | 連結会計 / 子会社発行増資 / 持分変動差額 |
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| Research Abstract |
This study discusses accounting in consolidation for issuances of a subsidiary's stock which causes changes in interests between the controlling interests and non-controlling interests. Previous research discussed only the situation when the controlling company can raise amount of shares in the subsidiary but reduce its interest percentage in the subsidiary. To include all situations, this study focuses on the reason why eliminating entry is needed. It leads to make the distinction of the controlling interests and non-controlling interests clear. This study also focuses on the consistency which one company issues the stock. The changes which occur when the subsidiary issues the stock is the adjust amount of non-controlling interests.
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