{"created":"2023-05-15T12:18:53.099584+00:00","id":8957,"links":{},"metadata":{"_buckets":{"deposit":"37dc98ea-5521-4478-896b-99698f6d541b"},"_deposit":{"created_by":1,"id":"8957","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8957"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008957","sets":["528:1287:1304:1328"]},"author_link":["17809","17810"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"A Comparative of M&A between US GAAP and Japan GAAP"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-08-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1-3","bibliographicPageEnd":"56","bibliographicPageStart":"43","bibliographicVolumeNumber":"51","bibliographic_titles":[{"bibliographic_title":"關西大學商學論集"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"合併・営業譲渡・会社分割・株式移転等の組織再編成において,支配会社（存続会社）・被支配会社（消滅会社）の会社自体とその株主（法人,個人）に対して,当該国の法規制（会社法・証券取引法会計・税法）と関連国の法規制（SEC,IRC,FASB）がいかなる影響を及ぼすかの事例分析することが主題である。そこで,第一三共の株式交換による完全親子会社関係の創設による合併類似の組織行為を素材にした。2005年9月に持分プーリング法によって第一製薬と三共は企業結合をしたが,SECに対して,第一三共株式会社の外国人株主比率が32.7%と高いところから2005年6月にSECにForm4の提出が義務付けられている。これを題材にして,持分プーリング法とパーチェス法の違いを中心にした日米会計比較研究を行ったものである。","subitem_description_type":"Other"}]},"item_10_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"商学部創設100周年 商学会設立50周年 記念特集","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"17810","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Okura, Yujiro"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"關西大學商學會"}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00047023","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04513401","subitem_source_identifier_type":"ISSN"}]},"item_10_version_type_17":{"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":"大倉, 雄次郎"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-05-22"}],"displaytype":"detail","filename":"KU-1100SR-20060825-06.pdf","filesize":[{"value":"903.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100SR-20060825-06.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8957/files/KU-1100SR-20060825-06.pdf"},"version_id":"7968f7b1-9b5d-45f4-b8d1-d6a7c31ea666"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"合併","subitem_subject_scheme":"Other"},{"subitem_subject":"営業譲渡","subitem_subject_scheme":"Other"},{"subitem_subject":"会社分割","subitem_subject_scheme":"Other"},{"subitem_subject":"株式移転","subitem_subject_scheme":"Other"},{"subitem_subject":"国際化","subitem_subject_scheme":"Other"},{"subitem_subject":"パーチェス法","subitem_subject_scheme":"Other"},{"subitem_subject":"持分プーリング法","subitem_subject_scheme":"Other"},{"subitem_subject":"US会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"日本会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"営業権","subitem_subject_scheme":"Other"},{"subitem_subject":"仮決算","subitem_subject_scheme":"Other"},{"subitem_subject":"のれん","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学商学論集","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","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":"M&Aの日米会計比較研究 : 第一三共株式会社の株式移転をもとに","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"M&Aの日米会計比較研究 : 第一三共株式会社の株式移転をもとに"}]},"item_type_id":"10","owner":"1","path":["1328"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-03-23"},"publish_date":"2011-03-23","publish_status":"0","recid":"8957","relation_version_is_last":true,"title":["M&Aの日米会計比較研究 : 第一三共株式会社の株式移転をもとに"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T19:40:47.032510+00:00"}