The quality of net income and comprehensive income

Research Project

Project/Area Number	19730305
Research Category	Grant-in-Aid for Young Scientists (B)
Allocation Type	Single-year Grants
Research Field	Accounting
Research Institution	Takasaki City University of Economics
Principal Investigator	TAKAHASHI Mioko Takasaki City University of Economics, 地域政策学部, 准教授 (20438104)
Project Period (FY)	2007 – 2009
Project Status	Completed (Fiscal Year 2009)
Budget Amount *help	¥3,010,000 (Direct Cost: ¥2,500,000、Indirect Cost: ¥510,000) Fiscal Year 2009: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000) Fiscal Year 2008: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000) Fiscal Year 2007: ¥800,000 (Direct Cost: ¥800,000)
Keywords	財務会計 / 包括利益 / 利益の質 / 利益特性
Research Abstract	By using evidence shown from previous studies, this study confirmed that both the decision usefulness and transparency of accounting information would be improved through disclosing both net income and comprehensive income. This conclusion is consistent with the exposure draft of accounting standard for presentation of comprehensive income released by The Accounting Standards Board of Japan.

Report

(4 results)