2017 Fiscal Year Final Research Report
Fair Value Group Accounting
| Project/Area Number |
25780281
|
|---|
| Research Category |
Grant-in-Aid for Young Scientists (B)
|
| Allocation Type | Multi-year Fund |
|---|
| Research Field |
Accounting
|
|---|
| Research Institution | Tokyo Keizai University (2017)
Niigata University (2013-2016) |
|---|
Principal Investigator |
|
|---|
| Project Period (FY) |
2013-04-01 – 2018-03-31
|
| Keywords | 非支配持分 / のれん / 連結会計 |
|---|
| Outline of Final Research Achievements |
Many studies on consolidated accounting statements have recognized and measured each accounting item such as assets, liabilities, and net assets regarding basic consolidation concepts such as parent company concepts and economically unified units. This study reviewed transitions of theories and systems in regard to consolidated accounting statements, mainly examining goodwill and non-controlling interests that represent qualities of recognition and measures in the context of consolidated accounting. Results, largely categorized into headquarters-branch accounting and business combination accounting, revealed that accounting based on the former prefers comprehensive goodwill while that based on the latter prefers partial goodwill. In addition, this study found a transition of approaches from fixing capitals first to fixing liabilities first, and, in line with the transition, the fact that representations of non-controlling interests have moved from liabilities to net assets.
|
| Free Research Field |
連結会計
|
