2016 Fiscal Year Final Research Report
An Analysis of the Influence that the Fair Value Measurement gives the Accounting and Management of Manufacturing Industry
| Project/Area Number |
26380625
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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 | Waseda University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Keywords | 製造業 / 公正価値会計 / 稼得利益 / 包括利益 |
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| Outline of Final Research Achievements |
The profit calculated by IFRS, SFAS and Japanese accounting standards is not a former realized income (earnings), but a “market oriented earnings” which partially take in the fair value measurement of assets and liabilities. It is the dregs of full-scale fair value accounting (a model displaying a corporate value by net assets) that International Accounting Standards Board investigated and tried to introduce as playing a key role until about 2007.
However noise is introduced into the income calculation which should express the real earning capacity of the main operations of the company when a change of the fair value measurements recognized as profit and loss of the manufacturing industry that does not intend the buying and selling of manufacturing facilities and the liabilities, and this noise hurts a corporate value calculation by a flow approach. The division of "other comprehensives income" can be the method of its settlement.
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| Free Research Field |
会計学
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