{"created":"2023-05-15T09:31:06.293903+00:00","id":120,"links":{},"metadata":{"_buckets":{"deposit":"122839c1-5e40-4edd-8fcb-4a4861f60b18"},"_deposit":{"created_by":3,"id":"120","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"120"},"status":"published"},"_oai":{"id":"oai:fukuchiyama.repo.nii.ac.jp:00000120","sets":["1:6:13"]},"author_link":["121","122"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-01-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"40","bibliographicPageStart":"29","bibliographicVolumeNumber":"7","bibliographic_titles":[{"bibliographic_title":"京都創成大学紀要"},{"bibliographic_title":"Kyoto Sosei University review","bibliographic_titleLang":"en"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"近年、わが国の各産業において、同業他社をターゲットにした企業買収が相次いでいる。M&Aによる規模拡大やシェア獲得などを念頭に入れたより効率性を求めた企業経営手法が目に付く。しかし、M&A後の経営成績や財政状態を表す会計情報は、真の企業実態が把握しづらく投資家にとって不透明な部分を残しており、企業の組織再編に絡む会計問題が大きく注目されている。わが国の企業組織再編にかかる会計は、新会計基準と会社法によって大きく変わった。企業結合会計においても事業分離等会計においても、投資の継続・清算という概念に基づき、実現損益を認識するかどうかの観点から会計処理をみている。「取得」と「持分の結合」においてはさらに詳細な識別が行われる。しかし、国際的な会計基準と会計処理方法が大きく相違する部分も多々あり、海外投資家等からはその信頼性が問題視されている。企業再編を加速するM&Aによって、投資家等が不利益を被らない適切な会計制度のあり方を国際比較・検討して考察している。","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"7","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004801212","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_type":"Other"}]},"item_3_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11806827","subitem_source_identifier_type":"NCID"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"京都創成大学"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"寿山, 泰二"},{"creatorName":"スヤマ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"121","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Suyama, Y.","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"122","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-05-12"}],"displaytype":"detail","filename":"KJ00004801212.pdf","filesize":[{"value":"865.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004801212.pdf","url":"https://fukuchiyama.repo.nii.ac.jp/record/120/files/KJ00004801212.pdf"},"version_id":"2939824a-c75f-4493-87e6-e91c38fb4664"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"企業結合","subitem_subject_scheme":"Other"},{"subitem_subject":"事業分離","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":"のれん","subitem_subject_scheme":"Other"},{"subitem_subject":"コンバージェンス","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":"企業の組織再編にかかる会計課題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業の組織再編にかかる会計課題"},{"subitem_title":"Study in Accounting of Organizational Restructuring","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["13"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-05-12"},"publish_date":"2017-05-12","publish_status":"0","recid":"120","relation_version_is_last":true,"title":["企業の組織再編にかかる会計課題"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-15T10:13:02.560980+00:00"}