{"created":"2023-06-20T15:13:53.987744+00:00","id":594,"links":{},"metadata":{"_buckets":{"deposit":"81bcbb1b-add6-4cdf-a7b9-101ded99e014"},"_deposit":{"created_by":7,"id":"594","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"594"},"status":"published"},"_oai":{"id":"oai:matsumoto-u.repo.nii.ac.jp:00000594","sets":["1:7"]},"author_link":["0"],"item_2_alternative_title_1":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Methods of Accounting for Business Combinations : The Fresh-Start Method from the Perspective of Synergy Effects"}]},"item_2_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-01-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"10","bibliographicPageEnd":"94","bibliographicPageStart":"85","bibliographic_titles":[{"bibliographic_title":"松本大学研究紀要"},{"bibliographic_title":"The Journal of Matsumoto University","bibliographic_titleLang":"en"}]}]},"item_2_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_2_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"企業結合会計においては、持分プーリング法を廃し、パーチェス法・取得法が採用されるに至り、取得企業・被取得企業を問わず資産・負債を公正価値評価し会計処理を行うフレッシュスタート法導入の是非についても従来より議論がなされてきた。本稿では、企業結合時における、フレッシュスタート法による会計処理に焦点をあて、当該方法適用時に生じるのれんの本質を、相乗効果説に基づき検討した。","subitem_description_type":"Abstract"}]},"item_2_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"学校法人松商学園松本大学"}]},"item_2_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11824385","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-0618","subitem_source_identifier_type":"ISSN"}]},"item_2_version_type_20":{"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":"木下, 貴博"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2012-05-01"}],"displaytype":"detail","filename":"matsu_kiyo_10-08.pdf","filesize":[{"value":"684.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"matsu_kiyo_10-08.pdf","url":"https://matsumoto-u.repo.nii.ac.jp/record/594/files/matsu_kiyo_10-08.pdf"},"version_id":"e8546f98-751a-4543-91b1-5eb3a0c74cff"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"のれん","subitem_subject_scheme":"Other"},{"subitem_subject":"相乗効果説","subitem_subject_scheme":"Other"},{"subitem_subject":"フレッシュスタート法","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":"企業結合における会計処理に関する一考察 : 相乗効果説からみたフレッシュススタート法を中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業結合における会計処理に関する一考察 : 相乗効果説からみたフレッシュススタート法を中心として"}]},"item_type_id":"2","owner":"7","path":["7"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-05-01"},"publish_date":"2012-05-01","publish_status":"0","recid":"594","relation_version_is_last":true,"title":["企業結合における会計処理に関する一考察 : 相乗効果説からみたフレッシュススタート法を中心として"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-20T15:40:30.952380+00:00"}