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A comparative study of Japanese and US accounting for M & A : On the occasion of stock transfer of Daiichi Sankyo Company, Limited
http://hdl.handle.net/10112/12110
http://hdl.handle.net/10112/12110d844299e-4c91-4177-ab04-21b95e3c85d7
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KU-1100RB-20070300-02.pdf (1.9 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 comparative study of Japanese and US accounting for M & A : On the occasion of stock transfer of Daiichi Sankyo Company, Limited | |||||
| 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 | 17288 | |||||
| 概要 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | The subject of this study is to analyze a case to find what sort of effects reorganizations such as a merger, business transfer, company spin-off, and stock transfer will have on the laws and regulations of that country (Company Law in Japan, Securities and Exchange Law, tax law and accounting) and those of other relevant countries (SEC, IRC and FASB) for the controlling company (surviving company) & the controlled company (extinguishing company) themselves and their shareholders (corporations and individuals). We used an organizational act similar to a merger by means of the creation of the complete relationship of a parent and its subsidiary by a stock exchange of Daiichi Sankyo, as a material for this purpose. I studied Joint Share Transfer of Shares of Daiichi Pharmaceutical Co., Ltd. and Sankyo Company, Limited for shares of Daiichi Sankyo Company, Limited, 2000. This paper is the fruit of the study.. Daiichi Pharmaceutical and Sankyo merged in the pooling of interest method in September 2005. However, because the foreign ownership of Daiichi Sankyo Company, Limited is high at 32.7%, it was necessary to submit Form 4 to SEC in June 2005. We carried out a comparative study of accounting in Japan and the USA centering on the difference between the pooling of interest method and the purchase method, using this as the material for the study. | |||||
| 書誌情報 |
Kansai University review of business and commerce 巻 9, p. 19-47, 発行日 2007-03 |
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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 | Merger | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | business transfer | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | company spin-off | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | stock transfer | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | internationalization | |||||
| 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 interest method | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | US accounting standards | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Japanese accounting standards | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | provisional accounting | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | goodwill | |||||
