{"created":"2023-05-15T12:19:03.472182+00:00","id":9195,"links":{},"metadata":{"_buckets":{"deposit":"6cf7095a-32b7-473d-8f42-ae5b9cc451a4"},"_deposit":{"created_by":1,"id":"9195","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"9195"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00009195","sets":["528:1287:1304:1361"]},"author_link":["18279","18280"],"item_10_alternative_title_20":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"A Study of Influences to Give to Management of US GAAP : Example Analysis about Depreciation of Goodwill"}]},"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"125","bibliographicPageStart":"97","bibliographicVolumeNumber":"57","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":"日本企業の約30社が，日本の会計基準の適用をせずに現在米国会計基準による有価証券報告書の提出を行っている。また，日本では開発費やのれんの会計処理において日本基準とIFRS基準との関係などの検討が，以前は民間組織の企業会計基準委員会に委ねられていたが，最近では金融庁企業会計審議会で議論されている。このように，日本基準からIFRSへの2015年ないし2016年全面移行の動きが経済界の要望等もあって，見直されている。そこで本稿では何故IFRSの見直しが日本で問題になっているのかを，IFRS導入の経営への影響が特に懸念されるのれんに絞って，米国会計基準で有価証券報告書を提出している日本企業23社の事例分析と日本基準による代表的企業２社の事例分析をもとに考察した。この米国会計基準によるのれんの会計処理がいかに企業のディスクロージャーに影響し，欧米経営者の利益連動型報酬に偏向した結果，ものづくり企業の成長においてマイナスであるかを明らかにしている。","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"18280","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-1100-20130310-05.pdf","filesize":[{"value":"2.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100-20130310-05.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/9195/files/KU-1100-20130310-05.pdf"},"version_id":"4c4432c0-e298-4d17-9c5c-943c13fb38e1"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"企業結合","subitem_subject_scheme":"Other"},{"subitem_subject":"合併対価","subitem_subject_scheme":"Other"},{"subitem_subject":"のれん","subitem_subject_scheme":"Other"},{"subitem_subject":"米国会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS","subitem_subject_scheme":"Other"},{"subitem_subject":"のれんの資産性","subitem_subject_scheme":"Other"},{"subitem_subject":"営業権","subitem_subject_scheme":"Other"},{"subitem_subject":"のれん償却","subitem_subject_scheme":"Other"},{"subitem_subject":"のれんの減損","subitem_subject_scheme":"Other"},{"subitem_subject":"繰延資産","subitem_subject_scheme":"Other"},{"subitem_subject":"減損テスト","subitem_subject_scheme":"Other"},{"subitem_subject":"仕掛研究開発費","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","subitem_subject_scheme":"Other"},{"subitem_subject":"関西大学商学論集","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":"米国会計基準ののれんの処理が経営に及ぼす影響 : 事例分析","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"米国会計基準ののれんの処理が経営に及ぼす影響 : 事例分析"}]},"item_type_id":"10","owner":"1","path":["1361"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-11-12"},"publish_date":"2018-11-12","publish_status":"0","recid":"9195","relation_version_is_last":true,"title":["米国会計基準ののれんの処理が経営に及ぼす影響 : 事例分析"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-17T03:16:48.090808+00:00"}