2024-03-29T13:22:30Z
https://nagoya.repo.nii.ac.jp/oai
oai:nagoya.repo.nii.ac.jp:00008754
2023-11-13T02:19:34Z
659:853:854:1045
企業結合会計におけるフレッシュ・スタート法の一考察
Fresh Start Method in the Accounting for Business Combinations
黄, 婕
HUANG, Jie
open access
With the issue of Statement of Financial Accounting Standards No. 141, Business Combinations by the Financial Accounting Standards Board in June 2001, the International Accounting Standard Board issued International Financial Reporting Statement 3, Business Combinations in March 2004 to require all business combinations within the scope of IFRS 3 to be accounted for by using the purchase method, consistently with the prohibition of the pooling of interest method in the United States. But in mergers of equals the difficulty to identify an acquirer is a serious impediment to the adoption of the purchase method because of the arbitrary decision combinations. I also consider the economic natures of acquisitions and mergers of equals, and support the view that they are different. Though acquisitions should be accounted for by the purchase method. I suggest that mergers of equals should be accounted for by the fresh start method, not by the pooling of interest method as usual.
名古屋大学大学院経済学研究科
2005-09-30
jpn
departmental bulletin paper
VoR
https://doi.org/10.18999/ecos.53.2.53
http://hdl.handle.net/2237/10505
https://nagoya.repo.nii.ac.jp/records/8754
10.18999/ecos.53.2.53
0022-9725
経済科学
53
2
53
66
https://nagoya.repo.nii.ac.jp/record/8754/files/ecos_53_2_53.pdf
application/pdf
1.6 MB
2018-02-19