A Closer Look at Factors of Purchased Goodwill in Japan - 九大コレクション

＜紀要論文＞
A Closer Look at Factors of Purchased Goodwill in Japan

作成者	作成者名 Le, Van Lien レーバン, リェン
本文言語	英語
出版者	九州大学大学院経済学会
出版者	Kyushu Daigaku Daigakuin Keizaigakukai
発行日	2004-03-30
収録物名	経済論究
巻	118
開始ページ	105
終了ページ	116
出版タイプ	Version of Record
アクセス権	open access
JaLC DOI	https://doi.org/10.15017/3000341
概要	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.続きを見る
目次	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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