企業結合会計基準の国際的統一化について

概要

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In December 2002, International Accounting Standards Board issued its Exposure Draft ED3 Business Combinations that brought greater change to the accounting for business combinations, goodwill and intangible assets. That is, The main features of the draft are that it requires (a) all business combinations to be accounted for by applying the purchase method only, (b) an acquirer to recognize separately the acquiree's identifiable assets, liabilities and contingent liabilities, regardless of whether they had been previously recognized in the acquiree's financial statements, and (c) to prohibit the amortization of goodwill acquired in a business combination and instead to be tested for impairment annually. This paper discusses these features of the draft IFRS and examines the accounting implications of international convergence on the accounting for business combinations.
長崎大学の論文