WEKO3
アイテム
企業結合会計基準の転換と無形資産
http://hdl.handle.net/10069/29181
http://hdl.handle.net/10069/291810c9a1072-0cde-4c1e-a777-279a3d17a9f1
名前 / ファイル | ライセンス | アクション |
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keieikeizai80_03_03.pdf (839.0 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2012-09-05 | |||||
タイトル | ||||||
タイトル | 企業結合会計基準の転換と無形資産 | |||||
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 |
今田, 正
× 今田, 正 |
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著者別名 | ||||||
識別子Scheme | WEKO | |||||
識別子 | 42053 | |||||
姓名 | Imada, Tadashi | |||||
その他のタイトル | ||||||
その他のタイトル | An Analysis of Change in Accounting for Business Combinations and Intangible Assets | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | In September 1999, the Financial Accounting Standards Board issued its Exposure Draft, Proposed Statement of Financial Accounting Standards, Business Combinations and Intangible Assets whitch would radically change the accounting for business combinations, goodwill and intagible assets. The Proposed Statement would eliminate the use of the pooling-of-interests methods to account for business combinations and require the purchase method to be used to account for all business combinations. In another major change to current practice, the statement would require that goodwill be recognized as asset, and be amrtized over its useful economic life; however, the maximum amortization period would be reduced from the current 40 years to 20 years. In addition, one of objectives in the Statement is to have more intangible assets separately recognized than are currently recognized in practice. That is, the Statement requires that all reliably measurable identifiable intangible assets would be recorded separately from goodwill in the financial statement at fair value. The objective of this study is to analyze the accouting effects of eliminating the pooling-of-interest method and the accouting problems associated with wide-spread recognitions of intangible assets, as required by the Statement in using purchase accounting. | |||||
書誌情報 |
経営と経済 en : Journal of Business and Economics 巻 80, 号 3, p. 43-63, 発行日 2000-12-25 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
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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 | |||||
論文ID(NAID) | ||||||
関連タイプ | isIdenticalTo | |||||
識別子タイプ | NAID | |||||
関連識別子 | 110000181497 | |||||
出版者 | ||||||
出版者 | 長崎大学経済学会 | |||||
sortkey | ||||||
値 | 3 | |||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 経営と経済, 80(3), pp.43-63; 2000 |