@article{oai:osu.repo.nii.ac.jp:00000146,
 author = {齋藤, 雅子 and サイトウ, マサコ and SAITO, Masako},
 issue = {2},
 journal = {大阪産業大学経営論集},
 month = {Feb},
 note = {P(論文), 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.},
 pages = {91--104},
 title = {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},
 volume = {9},
 year = {2008}
}