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  1. 大阪産業大学経営論集
  2. 第10巻
  3. 第1号

制度の本質から持分プーリング法を斟酌する意味

https://osu.repo.nii.ac.jp/records/155
https://osu.repo.nii.ac.jp/records/155
bf967fb7-4dcb-476a-8c19-d8abef843427
名前 / ファイル ライセンス アクション
KJ00005432601.pdf KJ00005432601.pdf (776.1 kB)
Item type 紀要論文(ELS) / Departmental Bulletin Paper(1)
公開日 2008-10-01
タイトル
タイトル 制度の本質から持分プーリング法を斟酌する意味
タイトル
言語 en
タイトル Semantics of COnsiderations for Pooling of Interests Method from Essential of Institution
言語
言語 jpn
キーワード
主題Scheme Other
主題 持分プーリング法
キーワード
主題Scheme Other
主題 制度
キーワード
主題Scheme Other
主題 会計基準
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 コンバージェンス
キーワード
言語 en
主題Scheme Other
主題 pooling of interests method
キーワード
言語 en
主題Scheme Other
主題 institution
キーワード
言語 en
主題Scheme Other
主題 accounting standards
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 convergence
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 198

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 199

サイトウ, マサコ

Search repository
著者名(英) SAITO, Masako

× SAITO, Masako

WEKO 200

en SAITO, Masako

Search repository
著者所属(日)
大阪産業大学経営学部経営学科
著者所属(英)
en
OSAKA SANGYO UNIVERSITY
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 "J-standards", face to the global stream to reject the pooling of interests method. The demand for convergence spreads over Japanese firms that issue the majority of bonds in EU market. There are some important differences between J-standards from IFRS, and the pooling of interests method is the symbolic of them. However, Fujinuma (2005) pointed out the difficulty to converge the J-standards on IFRS, because of domestic issues such as legal and business practice. The purpose of this paper is to consider semantics of the pooling of interests method from essential of institution.
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 10, 号 1, p. 1-11, 発行日 2008-10
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