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パーチェス法適用の可能性－中国における企業結合およびその会計処理について－
https://doi.org/10.18999/ecos.51.4.77
https://doi.org/10.18999/ecos.51.4.774e36ab85-592f-4f49-9318-373b969fa843
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
ecos_51_4_77.pdf (1.1 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2008-12-12 | |||||
| タイトル | ||||||
| タイトル | パーチェス法適用の可能性－中国における企業結合およびその会計処理について－ | |||||
| 言語 | ja | |||||
| その他のタイトル | ||||||
| その他のタイトル | Can The Purchase Method Be Applied In China | |||||
| 言語 | en | |||||
| 著者 |
林, 慶雲
× 林, 慶雲× Lin, Quingyun |
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| アクセス権 | ||||||
| アクセス権 | open access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | The current accounting practice for business combination in China still permits using pooling of interests method. Given that the International Financial Reporting Standards (IFRS) as well as accounting standards in most western countries have adopted rules that make the purchase method accounting the only acceptable method for all business combination and that China is willing to come into line with international accounting standards, it is very likely that the accounting standard for business combination in China will follow IFRS in near future and prohibit the use of pooling of interest method. In order for the purchase method to be implemented in a business combination through exchange of stocks, it is necessary to measure the acquisition cost for the acquirer. Under the current economic environment whereas common stock in most listed companies have been divided into marketable and unmarketable, there may not be able to accurately measure those state-owned stocks that are unmarketable and there is no sound basis for evaluation. A more realistic alterative would be that to evaluate state-owned stock on its net assets per share and adjust the acquisition cost as to result in no goodwill. | |||||
| 言語 | en | |||||
| 出版者 | ||||||
| 出版者 | 名古屋大学大学院経済学研究科 | |||||
| 言語 | ja | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 出版タイプ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| ID登録 | ||||||
| ID登録 | 10.18999/ecos.51.4.77 | |||||
| ID登録タイプ | JaLC | |||||
| ISSN（print） | ||||||
| 収録物識別子タイプ | PISSN | |||||
| 収録物識別子 | 0022-9725 | |||||
| 書誌情報 |
ja : 経済科学 巻 51, 号 4, p. 77-87, 発行日 2004-03-25 |
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| フォーマット | ||||||
| 値 | application/pdf | |||||
| 著者版フラグ | ||||||
| 値 | publisher | |||||
| URI | ||||||
| 識別子 | http://hdl.handle.net/2237/10739 | |||||
| 識別子タイプ | HDL | |||||
