{"created":"2023-05-15T14:47:00.063106+00:00","id":10683,"links":{},"metadata":{"_buckets":{"deposit":"3cc9f449-22b2-4834-8c48-f8200e3b775a"},"_deposit":{"created_by":11,"id":"10683","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"10683"},"status":"published"},"_oai":{"id":"oai:ksu.repo.nii.ac.jp:00010683","sets":["14:226:1054"]},"author_link":["22672"],"control_number":"10683","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-07-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"213","bibliographicPageStart":"207","bibliographicVolumeNumber":"16","bibliographic_titles":[{"bibliographic_title":"京都産業大学総合学術研究所所報"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本研究の目的は，企業結合の業績指標を改善する手段として，対応概念に基づくのれんの会計処理を提案することにある。国際財務報告基準第3 号に基づく会計処理には，企業結合において取得企業が費やした対価の合理性や企業結合の成功度合を理解したい投資家に対して，適時性を有する情報を提供しないという業績表示上の問題が指摘されている。本研究は，Barker and Penman[2020] に基づいて，将来収益との対応関係（将来における収益獲得の蓋然性）を資産の認識要件としないことが，のれんの過大表示の原因となり，企業結合の業績表示上の問題を引き起こしていることを明らかにした。さらに，これらの問題を解消する手段として，将来収益の資本化による当初認識と償却による事後測定を行うPaton and Littleton[1940] モデルと将来収益の資本化による当初認識と非償却（減損）による事後測定を行うOh[2016] モデルを分析し，これらのモデルの関係を検討した。その結果，将来の収益獲得の蓋然性を評価できる被取得事業の超過利益部分のみをのれんとして認識する当初認識を行うとともに，事後測定においては超過利益テストの結果に従って償却および減損を使い分ける会計処理を提案した。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"京都産業大学総合学術研究所"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11879037","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-8465","subitem_source_identifier_type":"PISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"松下, 真也","creatorNameLang":"ja"},{"creatorName":"マツシタ, シンヤ","creatorNameLang":"ja-Kana"},{"creatorName":"MATSUSHITA, Shinya","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-08-25"}],"displaytype":"detail","filename":"KSUSGKS_16_207.pdf","filesize":[{"value":"247.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KSUSGKS_16_207.pdf","url":"https://ksu.repo.nii.ac.jp/record/10683/files/KSUSGKS_16_207.pdf"},"version_id":"e41d999d-7fe9-4f59-85c8-e04f0c619780"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"のれんの会計処理","subitem_subject_scheme":"Other"},{"subitem_subject":"対応概念","subitem_subject_scheme":"Other"},{"subitem_subject":"企業結合","subitem_subject_scheme":"Other"},{"subitem_subject":"資産評価","subitem_subject_scheme":"Other"},{"subitem_subject":"無形資産会計","subitem_subject_scheme":"Other"},{"subitem_subject":"goodwill accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"matching concept","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"mergers and acquisitions","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"asset valuation","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"accounting for intangibles","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"「対応概念に基づく買入のれんの会計処理の研究」研究経過成果報告書","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"「対応概念に基づく買入のれんの会計処理の研究」研究経過成果報告書","subitem_title_language":"ja"},{"subitem_title":"A Report on \"A Research of the Accounting Procedure for Goodwill Based on Matching Concept\"","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["1054"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2021-08-25"},"publish_date":"2021-08-25","publish_status":"0","recid":"10683","relation_version_is_last":true,"title":["「対応概念に基づく買入のれんの会計処理の研究」研究経過成果報告書"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-07-14T06:17:26.518931+00:00"}