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のれんの開示の改善と米国のれん償却再導入の議論停止に関する一考察
https://doi.org/10.14988/0002000324
https://doi.org/10.14988/00020003243ae12293-2190-46e4-b3e0-dbbbf353ecb0
名前 / ファイル | ライセンス | アクション |
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017075050008.pdf (721KB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
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公開日 | 2024-04-16 | |||||||||||
タイトル | ||||||||||||
言語 | ja | |||||||||||
タイトル | のれんの開示の改善と米国のれん償却再導入の議論停止に関する一考察 | |||||||||||
タイトル | ||||||||||||
言語 | ja-Kana | |||||||||||
タイトル | ノレン ノ カイジ ノ カイゼン ト ベイコク ノレン ショウキャク サイドウニュウ ノ ギロン テイシ ニカンスル イチコウサツ | |||||||||||
タイトル | ||||||||||||
言語 | en | |||||||||||
タイトル | A consideration of the improvement of goodwill disclosure and the suspension of discussion on the reintroduction of goodwill amortization in the U.S. | |||||||||||
言語 | ||||||||||||
言語 | jpn | |||||||||||
キーワード | ||||||||||||
主題 | のれん IFRS, 償却停止, のれんの開示報告 goodwill IFRS, amortization, goodwill disclosure |
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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 | |||||||||||
ID登録 | ||||||||||||
ID登録 | 10.14988/0002000324 | |||||||||||
ID登録タイプ | JaLC | |||||||||||
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 | |||||||||||
著者 |
石川, 文子
× 石川, 文子
WEKO
31224
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著者所属 | ||||||||||||
ja | ||||||||||||
静岡大学人文社会科学部教授 | ||||||||||||
抄録 | ||||||||||||
内容記述タイプ | Abstract | |||||||||||
内容記述 | 国際会計基準審議会(IASB)は、2020年3月のDP「企業結合―開示、のれん及び減損」の公表以降、のれんの減損及び事後処理に関する検討を行ってきたが、2022年11月に減損のみアプローチを採用することを改めて決定した。2022年6月には、米国財務会計基準審議会(FASB)が突如償却の議論をアジェンダから取り下げた。本稿では、IASBにおけるのれんの開示の議論、米国におけるのれん償却再導入を見送ることとなった経緯について検討を進める。 | |||||||||||
言語 | ja | |||||||||||
抄録 | ||||||||||||
内容記述タイプ | Abstract | |||||||||||
内容記述 | The International Accounting Standards Board (IASB) has been considering goodwill impairment and subsequent accounting for goodwill since the publication of the DP "Business Combinations - Disclosures, Goodwill and Impairment" in March 2020, and in November 2022 reiterated its decision to adopt an impairment-only approach. in June 2022, the Financial Accounting Standards Board (FASB) suddenly dropped the discussion of amortization from its agenda. This paper will examine the IASB's discussion of goodwill disclosure and the circumstances that led to the decision not to reintroduce goodwill amortization in the United States. | |||||||||||
言語 | en | |||||||||||
内容記述 | ||||||||||||
内容記述タイプ | Other | |||||||||||
内容記述 | 佐藤誠二教授古稀祝賀記念号(Honorable issue in commemoration of Prof. Seiji Sato's 70 years of age) | |||||||||||
言語 | ja | |||||||||||
書誌情報 |
ja : 同志社商学 en : Doshisha Shogaku (The Doshisha Business Review) 巻 75, 号 5, p. 681-693, 発行日 2024-03-14 |
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出版者 | ||||||||||||
言語 | ja | |||||||||||
出版者 | 同志社大学商学会 | |||||||||||
出版者(英) | ||||||||||||
言語 | ja-Latn | |||||||||||
出版者 | Doshisha Daigaku Shogakkai | |||||||||||
出版者(英) | ||||||||||||
言語 | en | |||||||||||
出版者 | The Association of Commerce Doshisha University | |||||||||||
ISSN | ||||||||||||
収録物識別子タイプ | PISSN | |||||||||||
収録物識別子 | 03872858 | |||||||||||
書誌レコードID | ||||||||||||
収録物識別子タイプ | NCID | |||||||||||
収録物識別子 | AN00165609 | |||||||||||
権利者情報 | ||||||||||||
権利者名 | 同志社大学商学会 | |||||||||||
言語 | ja | |||||||||||
権利者名 | Doshisha Daigaku Shogakkai | |||||||||||
言語 | ja-Latn | |||||||||||
権利者名 | The Association of Commerce Doshisha University | |||||||||||
言語 | en | |||||||||||
関連サイト | ||||||||||||
関連タイプ | isFormatOf | |||||||||||
識別子タイプ | URI | |||||||||||
関連識別子 | https://doors.doshisha.ac.jp/opac/opac_link/bibid/SB00960307/?lang=0 | |||||||||||
言語 | ja | |||||||||||
関連名称 | 掲載刊行物所蔵情報へのリンク / Link to Contents | |||||||||||
フォーマット | ||||||||||||
内容記述タイプ | Other | |||||||||||
内容記述 | application/pdf | |||||||||||
出版タイプ | ||||||||||||
出版タイプ | VoR | |||||||||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||||
日本十進分類法 | ||||||||||||
主題 | 336.94 |