Accounting income analysis using income measurement model
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
|
Project Status |
Completed (Fiscal Year 2015)
|
Budget Amount *help |
¥5,070,000 (Direct Cost: ¥3,900,000、Indirect Cost: ¥1,170,000)
Fiscal Year 2014: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2013: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
Fiscal Year 2012: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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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 / 意思決定有用性 / 利益測定 |
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.
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Report
(5 results)
Research Products
(20 results)