{"created":"2021-03-01T06:15:44.653680+00:00","id":9000,"links":{},"metadata":{"_buckets":{"deposit":"9a462d1e-9ff8-442b-bc04-6ac274700d27"},"_deposit":{"created_by":17,"id":"9000","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"9000"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00009000","sets":["659:853:854:1072"]},"author_link":["25208","25209"],"item_1615768549627":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_9_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Accounting for Goodwill: On the Change from Amortization to Impairment","subitem_alternative_title_language":"en"}]},"item_9_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"38","bibliographicPageStart":"25","bibliographicVolumeNumber":"53","bibliographic_titles":[{"bibliographic_title":"経済科学","bibliographic_titleLang":"ja"}]}]},"item_9_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The Financial Accounting Standards Board issued two statements in June 2001 related to goodwill: Statement of Financial Accounting Standards (SFAS) No. 141, Business Combinations and SFAS No. 142, Goodwill and Other intangible Assets.  SFAS No.142 requires that acquisition goodwill be periodically tested for impairment and not be subject to systematic amortization.  The uncertainty of the decline of goodwill in value and the decision usefulness of financial information according to the impairment test are the main reasons.  First, since goodwill representing superior earning power is formulated as the sum of discounted present value of residual income that decreases over time, it declines in value over time.  Secondly, it is necessary to verify the decision usefulness of financial information improved by the implementation of SFAS No. 142.  Moreover, the inability to separate acquisition goodwill from total enterprise goodwill in the post-acquisition period is a serious impediment to the adoption of an impairment test approach to goodwill.  In this article, I suggest that amortization should be the required method of accounting for goodwill.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_9_identifier_60":{"attribute_name":"URI","attribute_value_mlt":[{"subitem_identifier_type":"HDL","subitem_identifier_uri":"http://hdl.handle.net/2237/10763"}]},"item_9_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18999/ecos.53.1.25","subitem_identifier_reg_type":"JaLC"}]},"item_9_publisher_32":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"名古屋大学経済学会","subitem_publisher_language":"ja"}]},"item_9_select_15":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_select_item":"publisher"}]},"item_9_source_id_7":{"attribute_name":"ISSN（print）","attribute_value_mlt":[{"subitem_source_identifier":"0022-9725","subitem_source_identifier_type":"PISSN"}]},"item_9_text_14":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_text_value":"application/pdf"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"黄, 婕","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"25208","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"HUANG, Jie","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"25209","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-02-19"}],"displaytype":"detail","filename":"ecos_53_1_25.pdf","filesize":[{"value":"1.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ecos_53_1_25.pdf","objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/9000/files/ecos_53_1_25.pdf"},"version_id":"29592f75-60ec-489f-9fa6-c512524938a7"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"のれんの会計　―償却から減損への転換について―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"のれんの会計　―償却から減損への転換について―","subitem_title_language":"ja"}]},"item_type_id":"9","owner":"17","path":["1072"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2008-12-16"},"publish_date":"2008-12-16","publish_status":"0","recid":"9000","relation_version_is_last":true,"title":["のれんの会計　―償却から減損への転換について―"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-11-13T02:06:59.322664+00:00"}