@article{oai:osu.repo.nii.ac.jp:00000155,
 author = {齋藤, 雅子 and サイトウ, マサコ and SAITO, Masako},
 issue = {1},
 journal = {大阪産業大学経営論集},
 month = {Oct},
 note = {P(論文), 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.},
 pages = {1--11},
 title = {制度の本質から持分プーリング法を斟酌する意味},
 volume = {10},
 year = {2008}
}