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NAOSITE : Nagasaki University's Academic Output SITE > Faculty of Economics > Bulletin > Journal of business and economics > Volume 95 No. 3-4 >


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Title: IFRS導入による企業結合の会計処理への影響-のれんを中心に-
Other Titles: Influence on Accounting for Business Combination by IFRS
Authors: 王, 宝宝 / 徐, 陽
Authors (alternative): Wang, Baobao / Xu, Yang
Issue Date: 25-Mar-2016
Publisher: 長崎大学経済学会 / Economics Society of Nagasaki University
Citation: 経営と経済, 95(3-4), pp.117-133; 2016
Abstract: This paper studies goodwill in the area of accounting for business combination. First, the paper investigates the influences of IFRS on business combinations, specifically, the influences of goodwill. Then, the paper analyses the accounting standards of goodwill in different countries. Last, the paper undertakes an empirical test on the influences of IFRS on financial statements based upon corporate data. The main finding of the paper is that the application of IFRS transforms goodwill into assets, which positively affects the performance of corporations.
Description: 長崎大学経済学部創立110周年記念論文集 / Essays in Commemoration of the 110th Anniversary of the Faculty of Economics, Nagasaki University
Keywords: Business combination / IFRS / Goodwill
URI: http://hdl.handle.net/10069/36325
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 95 No. 3-4

Citable URI : http://hdl.handle.net/10069/36325

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