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企業結合会計におけるフレッシュ・スタート法の一考察
https://doi.org/10.18999/ecos.53.2.53
https://doi.org/10.18999/ecos.53.2.53277e64cf-5106-4c64-ab7b-36a4b93393a1
名前 / ファイル | ライセンス | アクション |
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2008-09-11 | |||||
タイトル | ||||||
タイトル | 企業結合会計におけるフレッシュ・スタート法の一考察 | |||||
その他のタイトル | ||||||
その他のタイトル | Fresh Start Method in the Accounting for Business Combinations | |||||
著者 |
黄, 婕
× 黄, 婕× HUANG, Jie |
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抄録 | ||||||
内容記述 | 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. | |||||
内容記述タイプ | Abstract | |||||
出版者 | ||||||
出版者 | 名古屋大学大学院経済学研究科 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.18999/ecos.53.2.53 | |||||
ID登録タイプ | JaLC | |||||
ISSN(print) | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 0022-9725 | |||||
書誌情報 |
経済科学 巻 53, 号 2, p. 53-66, 発行日 2005-09-30 |
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フォーマット | ||||||
application/pdf | ||||||
著者版フラグ | ||||||
値 | publisher | |||||
URI | ||||||
識別子 | http://hdl.handle.net/2237/10505 | |||||
識別子タイプ | HDL |