| Item type |
[ELS]紀要論文 / Departmental Bulletin Paper(1) |
| 公開日 |
2017-01-27 |
| タイトル |
|
|
タイトル |
会計的保守主義と企業結合 : 企業結合会計とのれんの減損処理 |
|
言語 |
ja |
| タイトル |
|
|
タイトル |
Accounting Conservatism and Business-Combination : Business-combination and impairment of goodwill |
|
言語 |
en |
| 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 |
| 著者 |
大和田, 裕
吉田, 勝弘
Oowada, Hiroshi
Yoshida, Katsuhiro
|
| 記事種別(日) |
|
|
内容記述タイプ |
Other |
|
内容記述 |
論文 |
| 記事種別(英) |
|
|
内容記述タイプ |
Other |
|
内容記述 |
Article |
| 抄録(英) |
|
|
内容記述タイプ |
Other |
|
内容記述 |
The purpose of this paper is to discern and to treat accounting of business-combination forms, when the business-combination accounting standard is applied in earnest. The business-combination accounting standard is proclaimed in October 2003 and is applied in earnest in March 2007. The object of the business-combination accounting standard is limited to the dealings of business group and its outside corporation. However, the dealings in business group are not taken as the object by the business-combination accounting standard. The treatments of business-combination are the transfer or succession of net assets in the first, the transfer or succession of stocks in the second and the transfer or succession of net assets and stocks in the third. The business-combination forms are "uniting of interests" and "merger and acquisition". The uniting of interests is the treatments not to dominate to other corporation. The uniting of interests is to succeed an acquisition company from stockholders' equity of a transfer company. And the stockholder succeeds a risk and benefit. In the case of the uniting of interests is to succeed an acquisition company assets, liabilities and capitals in book value from a transfer company. Therefore, the uniting of interests does not generate goodwill. On the other hand, the merger and acquisition is to dominate to a transfer company. In the case of the merger and acquisition is to succeed an acquisition company assets and liabilities in market value from a transfer company. When an acquisition company issues stocks, as a consideration for the merger and acquisition ; the market value of issued stocks becomes capitals. The merger and acquisition recognizes the net acceptance price of assets and liabilities. And the difference of a value is goodwill. |
|
言語 |
en |
| 書誌情報 |
ja : 旭川大学紀要
en : The journal of the Asahikawa University
号 62,
p. 81-99,
発行日 2006-12-30
|
| ISSN |
|
|
収録物識別子タイプ |
PISSN |
|
収録物識別子 |
02863863 |
| 雑誌書誌ID |
|
|
収録物識別子タイプ |
NCID |
|
収録物識別子 |
AN00010679 |
KJ00004687068.pdf (1.3 MB)
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