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Title: 企業結合会計基準の転換と無形資産
Other Titles: An Analysis of Change in Accounting for Business Combinations and Intangible Assets
Authors: 今田, 正
Authors (alternative): Imada, Tadashi
Issue Date: 25-Dec-2000
Publisher: 長崎大学経済学会
Citation: 経営と経済, 80(3), pp.43-63; 2000
Abstract: 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.
URI: http://hdl.handle.net/10069/29181
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 80 No. 3

Citable URI : http://hdl.handle.net/10069/29181

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