米国における企業結合会計基準の生成と発展 : 「APB意見書」第16号と「財務会計基準書」第141号を中心に

概要

論文の詳細を見る
As is well-known, the reform of the enterprise accounting system is going on rapidly in Japan recently. 0ne of the reforms that will be examined and institutionalized from now on in our country is new accounting standards for business combinations. In Japan the accounting standards for business combinations other than the consolidated accounting reports are unupgrading and the various accounting processings are carried out within the range of commercial law. In this paper, we will examine the history of accounting standards for business combinations in the U. S. for a period of half century, starting from the Accounting Research Bulletin, No. 40, via the Accounting Principles Board Opinion, No. 16, reaching to the Statement of Financial Accounting Standards, No. 141, which unified the history of the generation/development of the accounting standards for business combinations in the U. S. to force the purchase method to be applied to all business combinations. We want to make the discussions help us to upgrade the accounting standards for business combinations in Japan.
宮城大学の論文
2003-03-28