A Closer Look at Factors of Purchased Goodwill in Japan - Collections

＜departmental bulletin paper＞
A Closer Look at Factors of Purchased Goodwill in Japan

Creator	Creator Name Le, Van Lien レーバン, リェン
Language	English
Publisher	九州大学大学院経済学会
Publisher	Kyushu Daigaku Daigakuin Keizaigakukai
Date	2004-03-30
Source Title	The Keizai Ronkyu
Vol	118
First Page	105
Last Page	116
Publication Type	Version of Record
Access Rights	open access
JaLC DOI	https://doi.org/10.15017/3000341
Abstract	By analyzing the factors of purchased goodwill under currently Japanese accounting principles, comparing them with those measured by previous accounting principles in Japan, International Accounting S...tandards (IAS), Financial Accounting Standards (FAS), the aims of this paper are not only to state that the comparability among companies related to factors of purchased goodwill may be lost but also to address that a gap between IAS, FAS and Japanese accounting principles related to this aspect of purchased goodwill is still rather far. In this paper, first, factors of purchased goodwill in dynamic, open systems are examined theoretically. Next, factors of purchased goodwill under current Japanese accounting principles are analyzed and compared them with those measured by IAS and FAS. Then, the practice in Japan is studied. Finally, some conclusions are made for the paper.show more
Table of Contents	Ⅰ. FACTORS OF PURCHASED GOODWILL IN DYNAMIC, OPEN SYSTEM Ⅱ. FACTORS OF PURCHASED GOODWILL IN JAPAN AT PRESENT Ⅲ. APPLICATION IN PRACTICE Ⅳ. CONCLUSION

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