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  1. 大阪産業大学経営論集
  2. 第9巻
  3. 第2号

共通支配下の取引に関する日本基準と国際財務報告基準の論拠

https://osu.repo.nii.ac.jp/records/146
https://osu.repo.nii.ac.jp/records/146
fd7ad465-4950-4bba-9104-bfceaef6464d
名前 / ファイル ライセンス アクション
KJ00005072252.pdf KJ00005072252.pdf (948.5 kB)
Item type 紀要論文(ELS) / Departmental Bulletin Paper(1)
公開日 2008-02-01
タイトル
タイトル 共通支配下の取引に関する日本基準と国際財務報告基準の論拠
タイトル
言語 en
タイトル A Comparison of Japanese Accounting Standards with IFRS on Business Combinations Involving Entities or Operations of Entities under Common Control
言語
言語 jpn
キーワード
主題Scheme Other
主題 国際財務報告基準第3号
キーワード
主題Scheme Other
主題 共通支配下
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
言語 en
主題Scheme Other
主題 IFRS3
キーワード
言語 en
主題Scheme Other
主題 under common control
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
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

WEKO 192

齋藤, 雅子

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著者名よみ サイトウ, マサコ

× サイトウ, マサコ

WEKO 193

サイトウ, マサコ

Search repository
著者名(英) SAITO, Masako

× SAITO, Masako

WEKO 194

en SAITO, Masako

Search repository
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 The Accounting Standards for Business Combinations in Japan (hereinafter the "BC Standards") address the formation of a jointly controlled entity and business combinations involving entities or operations of entities under common control. This is characterized by recent business combinations of global firms. However, IFRS 3, International Financial Reporting Standard 3, Business Combinations, and the 2005 Exposure Draft do not apply to them. This paper considers the difference between BC Standards and IFRS 3 on business combinations involving entities or operations of entities under common control.
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 9, 号 2, p. 91-104, 発行日 2008-02
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