企業価値評価とのれんの認識拡大 : 企業結合会計プロジェクト(フェーズII)の特徴

概要

論文の詳細を見る
The FASB and IASB projected to achieve convergence of accounting and reporting for a business combinations in two phases. The first phase seeks international convergence of the appropriate method(s) of accounting for business combinations. The main objective of the joint Purchase Method Procedures project (Phase II) is to achieve convergence between FASB and IASB guidance in the area of purchase accounting, and issuing their common proposed Statement. As general principle, this proposed Statement would require the acquiring entity account for the business acquired, as a whole, at its fair value. In applying this fundamental principle, assets and liabilities of acquired business would be recognized at the full amount of their fair values. Goodwill also would be recognized at its full amount whether or not the acquired business is wholly owned. The paper discusses the features of the proposed Statement and examine accounting implications of measuring the fair value of the business acquired.
長崎大学の論文
2005-09-26