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少数株主持分と基礎概念の論理一貫性
https://osu.repo.nii.ac.jp/records/125
https://osu.repo.nii.ac.jp/records/125bff50b6c-f708-49e9-ba0d-715081fbcfbe
名前 / ファイル | ライセンス | アクション |
---|---|---|
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Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2007-02-28 | |||||
タイトル | ||||||
タイトル | 少数株主持分と基礎概念の論理一貫性 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Theoretical Consistency between Minority Interests and Basic Approach | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 少数株主持分 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 企業結合 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 連結 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 基礎概念 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 一貫性 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Minority interests | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Business combinations | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Consolidations | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Basic approach | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Consistency | |||||
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 | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P(論文) | |||||
記事種別(日) | ||||||
論文 | ||||||
記事種別(英) | ||||||
en | ||||||
Article | ||||||
著者名(日) |
齋藤, 雅子
× 齋藤, 雅子 |
|||||
著者名よみ |
サイトウ, マサコ
× サイトウ, マサコ |
|||||
著者名(英) |
SAITO, Masako
× SAITO, Masako |
|||||
著者所属(日) | ||||||
大阪産業大学経営学部経営学科 | ||||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | This paper considers the concept issues on minority interests in business combinations, particularly the theoretical consistency between minority interests and basic approach. The Accounting Standards for Business Combinations in Japan (hereinafter the "BC Standards") apply to any transactions, that amount to business combinations including to transactions to form a jointly controlled entity and to transactions between entities under common control. However, Accounting Standards Board of Japan (ASBJ) pointed that discussions about minority interests were not enough to solve the issue of the theoretical consistency in the process of setting the BC standards. This issue depends on two basic approaches to the preparation of consolidated financial statements; the parent company approach and the economic entity approach. | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA11394617 | |||||
書誌情報 |
大阪産業大学経営論集 巻 8, 号 2, p. 223-238, 発行日 2007-02-28 |