{"created":"2024-04-11T03:26:04.041741+00:00","id":2000324,"links":{},"metadata":{"_buckets":{"deposit":"c174131d-92fa-4185-a0e1-f10ac356a140"},"_deposit":{"created_by":16,"id":"2000324","owner":"16","owners":[16],"pid":{"revision_id":0,"type":"depid","value":"2000324"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:02000324","sets":["4251:6485:6486:6487:1712726921143","8:2210:2211:1712726415337"]},"author_link":["31224"],"item_1693811493084":{"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_1694490770713":{"attribute_name":"権利者情報","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"DA04066893","nameIdentifierScheme":"AID"}],"rightHolderNames":[{"rightHolderLanguage":"ja","rightHolderName":"同志社大学商学会"},{"rightHolderLanguage":"ja-Latn","rightHolderName":"Doshisha Daigaku Shogakkai"},{"rightHolderLanguage":"en","rightHolderName":"The Association of Commerce Doshisha University"}]}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-03-14","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"5","bibliographicPageEnd":"693","bibliographicPageStart":"681","bibliographicVolumeNumber":"75","bibliographic_titles":[{"bibliographic_title":"同志社商学","bibliographic_titleLang":"ja"},{"bibliographic_title":"Doshisha Shogaku (The Doshisha Business Review)","bibliographic_titleLang":"en"}]}]},"item_1_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"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。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"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.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_1_description_13":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"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)","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_1_description_25":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_1_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.14988/0002000324","subitem_identifier_reg_type":"JaLC"}]},"item_1_publisher_15":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"同志社大学商学会","subitem_publisher_language":"ja"}]},"item_1_publisher_16":{"attribute_name":"出版者（英）","attribute_value_mlt":[{"subitem_publisher":"Doshisha Daigaku Shogakkai","subitem_publisher_language":"ja-Latn"},{"subitem_publisher":"The Association of Commerce Doshisha University","subitem_publisher_language":"en"}]},"item_1_relation_24":{"attribute_name":"関連サイト","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_language":"ja","subitem_relation_name_text":"掲載刊行物所蔵情報へのリンク ／ Link to Contents"}],"subitem_relation_type":"isFormatOf","subitem_relation_type_id":{"subitem_relation_type_id_text":"https://doors.doshisha.ac.jp/opac/opac_link/bibid/SB00960307/?lang=0","subitem_relation_type_select":"URI"}}]},"item_1_source_id_17":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03872858","subitem_source_identifier_type":"PISSN"}]},"item_1_source_id_19":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00165609","subitem_source_identifier_type":"NCID"}]},"item_1_subject_27":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"336.94","subitem_subject_scheme":"NDC"}]},"item_1_text_8":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"静岡大学人文社会科学部教授"}]},"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":"石川, 文子","creatorNameLang":"ja"},{"creatorName":"イシカワ, アヤコ","creatorNameLang":"ja-Kana"},{"creatorName":"Ishikawa, Ayako","creatorNameLang":"en"}],"familyNames":[{},{},{}],"givenNames":[{},{},{}],"nameIdentifiers":[{},{},{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2024-04-16"}],"displaytype":"detail","filename":"017075050008.pdf","filesize":[{"value":"721KB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"017075050008.pdf","objectType":"fulltext","url":"https://doshisha.repo.nii.ac.jp/record/2000324/files/017075050008.pdf"},"version_id":"bc620678-8d1a-4f42-9c4b-31179b02af40"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"のれん IFRS","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"償却停止","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"のれんの開示報告","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"goodwill IFRS","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"amortization","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"goodwill disclosure","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"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","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"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","subitem_title_language":"ja"},{"subitem_title":"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","subitem_title_language":"ja-Kana"},{"subitem_title":"A consideration of the improvement of goodwill disclosure and the suspension of discussion on the reintroduction of goodwill amortization in the U.S.","subitem_title_language":"en"}]},"item_type_id":"1","owner":"16","path":["1712726415337","1712726921143"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-04-16"},"publish_date":"2024-04-16","publish_status":"0","recid":"2000324","relation_version_is_last":true,"title":["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"],"weko_creator_id":"16","weko_shared_id":-1},"updated":"2024-04-16T01:27:15.456792+00:00"}