@article{oai:nagoya.repo.nii.ac.jp:00008754,
 author = {黄, 婕 and HUANG, Jie},
 issue = {2},
 journal = {経済科学},
 month = {Sep},
 note = {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.},
 pages = {53--66},
 title = {企業結合会計におけるフレッシュ・スタート法の一考察},
 volume = {53},
 year = {2005}
}