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タイトル: 企業結合会計基準の転換と無形資産
その他のタイトル: An Analysis of Change in Accounting for Business Combinations and Intangible Assets
著者: 今田, 正
著者(別表記) : Imada, Tadashi
発行日: 2000年12月25日
出版者: 長崎大学経済学会
引用: 経営と経済, 80(3), pp.43-63; 2000
抄録: 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
資料タイプ: Departmental Bulletin Paper
原稿種類: publisher
出現コレクション:第80巻 第3号

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



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