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A Study on the Relationship of accounting with taxation in merger, etc.: Using recent cases as reference topics
http://hdl.handle.net/10112/12104
http://hdl.handle.net/10112/12104297f0f7b-f55f-49e0-8641-2266ab192e48
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KU-1100RB-20060300-02.pdf (2.0 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2018-02-08 | |||||
| タイトル | ||||||
| タイトル | A Study on the Relationship of accounting with taxation in merger, etc.: Using recent cases as reference topics | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| 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 | |||||
| 著者 |
大倉, 雄次郎
× 大倉, 雄次郎 |
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| 著者別名 | ||||||
| 識別子Scheme | WEKO | |||||
| 識別子 | 17282 | |||||
| 概要 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | The author who has been engaged in merger and business transfer of many companies including the companies listed on the First Section of the Tokyo Stock Exchange, specifically discuss on exchange of stocks and stock transfer in merger and acquisition or merger-like actions, using the recent cases as reference materials. Even for organizational restructuring of a domestic corporation, it is necessary to take into consideration the influence of tax laws of foreign countries, as there is the so-called triangle relationship among the Commercial Law (Company Law), the accounting standards based on the Securities Exchange Law and the Tax Law, plus the U.S. financial accounting standards and other international accounting standards which must be given a due consideration because of increasing numbers of foreign stock holders in Japan. | |||||
| 書誌情報 |
Kansai University review of business and commerce 巻 8, p. 23-53, 発行日 2006-03 |
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| ISSN | ||||||
| 収録物識別子タイプ | PISSN | |||||
| 収録物識別子 | 13448455 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AA11662421 | |||||
| 著者版フラグ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| 出版者 | ||||||
| 出版者 | Faculty of Commerce, Kansai University | |||||
| 出版者（他言語） | ||||||
| 値 | 関西大学商学部 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 関西大学 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Kansai University | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | corporate restructuring | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | purchase method | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | pooling-of-interests method acquisition business entity | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | business combination | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | merged corporate body | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | enterprise engaged in combination | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | carry-over deficits | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | goodwill | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | U.S federal taxation | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | transfer of stock | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | M&A | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | reorganization | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | deferred tax | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | exchange of voting stocks | |||||
