@article{oai:osu.repo.nii.ac.jp:00000183,
 author = {齋藤, 雅子 and サイトウ, マサコ and SAITO, Masako},
 issue = {3},
 journal = {大阪産業大学経営論集},
 month = {Jun},
 note = {P(論文), The purpose of this paper is to study the characteristics of the" control" concept , in relation to the reporting entity and consolidation of the IASB and FASB joint projects. The control concept is the substantial determinant not only to clarify the boundaries of a reporting entity as the object of financial reporting, but also to distinguish a parent company from a subsidiary entity. Otherwise, there are various types of control in those situations; acquirer or acquiree in business combinations, joint control for joint ventures and control for assets. It is difficult to explain how they are obviously characterized, because of the variety. This study refers to the existing definition of control in IFRS/IAS and the several theoretical concepts.},
 pages = {181--192},
 title = {リポーティング・エンティティと連結の関連における支配概念の特性},
 volume = {10},
 year = {2009}
}