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IFRS導入による企業結合の会計処理への影響-のれんを中心に-
http://hdl.handle.net/10069/36325
http://hdl.handle.net/10069/3632576128540-c540-41f4-8ca0-7f99df397eb4
名前 / ファイル | ライセンス | アクション |
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Keizai95_3_117.pdf (563.1 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2016-04-05 | |||||
タイトル | ||||||
タイトル | IFRS導入による企業結合の会計処理への影響-のれんを中心に- | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Business combination | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | IFRS | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Goodwill | |||||
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 |
王, 宝宝
× 王, 宝宝× 徐, 陽 |
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著者別名 | ||||||
姓名 | Wang, Baobao | |||||
著者別名 | ||||||
姓名 | Xu, Yang | |||||
その他のタイトル | ||||||
その他のタイトル | Influence on Accounting for Business Combination by IFRS | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | This paper studies goodwill in the area of accounting for business combination. First, the paper investigates the influences of IFRS on business combinations, specifically, the influences of goodwill. Then, the paper analyses the accounting standards of goodwill in different countries. Last, the paper undertakes an empirical test on the influences of IFRS on financial statements based upon corporate data. The main finding of the paper is that the application of IFRS transforms goodwill into assets, which positively affects the performance of corporations. | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 長崎大学経済学部創立110周年記念論文集 | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | Essays in Commemoration of the 110th Anniversary of the Faculty of Economics, Nagasaki University | |||||
書誌情報 |
経営と経済 en : Journal of Business and Economics 巻 95, 号 3-4, p. 117-133, 発行日 2016-03-25 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00069150 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
出版者 | ||||||
出版者 | 長崎大学経済学会 | |||||
出版者別言語 | ||||||
Economics Society of Nagasaki University | ||||||
sortkey | ||||||
07 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 経営と経済, 95(3-4), pp.117-133; 2016 |