{"created":"2023-07-25T10:01:12.112161+00:00","id":3318,"links":{},"metadata":{"_buckets":{"deposit":"c52f2992-fb4a-473d-9de1-3177dd9af4f4"},"_deposit":{"created_by":3,"id":"3318","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3318"},"status":"published"},"_oai":{"id":"oai:atomi.repo.nii.ac.jp:00003318","sets":["205:206:306"]},"author_link":["6361","6360","6362"],"item_3_alternative_title_23":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Change of Basis on Remeasurement in Step Acquisitions and the Implications"}]},"item_3_biblio_info_10":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"25","bibliographicPageEnd":"112","bibliographicPageStart":"101","bibliographic_titles":[{"bibliographic_title":"跡見学園女子大学マネジメント学部紀要"},{"bibliographic_title":"JOURNAL OF ATOMI UNIVERSITY FACULTY OF MANAGEMENT","bibliographic_titleLang":"en"}]}]},"item_3_description_18":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf ","subitem_description_type":"Other"}]},"item_3_description_46":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"text","subitem_description_type":"Other"}]},"item_3_description_7":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"米国基準およびIFRSにおける企業結合会計基準の改訂（FASB 2007; IASB 2008）により、段階取得時に従来投資を再測定し、その差額を損益として認識することが求められるようになった。従来、この段階取得時の再測定は、経済的単一体説を根拠とするものであったが､FASBおよびIASBでは、当該改訂に至る基準設定の議論において経済的単一体説を含む連結基礎概念を活用しておらず、本稿では、その代わりとなる根拠について検討している。\n　FASB（2007）およびIASB（2008）では､段階取得等の取得取引について、取得（企業結合）日での公正価値測定原則を広く設けることによって、経済的単一体説を含む連結基礎概念の議論を避けて、経済的単一体説と整合的な会計処理を導人することができたものと考えられる。ただし、企業結合会計における公正価値測定原則により、たとえば、企業結合の付随費用とそ\nれ以外の付随費用の整合性のほか、巨額となりうる段階取得時の再測定差額の取扱い、同じく巨額となりうるのれんの会計､および持分法会計基準との整合性などの問題が生じてきている。\n","subitem_description_type":"Abstract"}]},"item_3_full_name_2":{"attribute_name":"著者(ヨミ)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"6361","nameIdentifierScheme":"WEKO"}],"names":[{"name":"ヤマシタ, ショウ"}]}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"6362","nameIdentifierScheme":"WEKO"}],"names":[{"name":"YAMASHITA, Sho"}]}]},"item_3_publisher_36":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"跡見学園女子大学"}]},"item_3_source_id_11":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-1118","subitem_source_identifier_type":"ISSN"}]},"item_3_text_37":{"attribute_name":"出版地","attribute_value_mlt":[{"subitem_text_value":"東京都文京区"}]},"item_3_text_38":{"attribute_name":"出版者（ヨミ）","attribute_value_mlt":[{"subitem_text_value":"アトミガクエンジョシダイガク"}]},"item_3_text_39":{"attribute_name":"出版者（英）","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"ATOMI UNIVERSITY"}]},"item_3_text_4":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"跡見学園女子大学"}]},"item_3_text_5":{"attribute_name":"著者所属（英）","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"ATOMI UNIVERSITY"}]},"item_3_version_type_19":{"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":"山下, 奨"}],"nameIdentifiers":[{"nameIdentifier":"6360","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-10-18"}],"displaytype":"detail","filename":"atomi_manage25_07.pdf","filesize":[{"value":"896.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"atomi_manage25_07.pdf","url":"https://atomi.repo.nii.ac.jp/record/3318/files/atomi_manage25_07.pdf"},"version_id":"f9fe46d7-4a2a-4b96-9c5d-af2c9b27dcce"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"段階取得","subitem_subject_scheme":"Other"},{"subitem_subject":"従来投資の再測定","subitem_subject_scheme":"Other"},{"subitem_subject":"経済的単一体説","subitem_subject_scheme":"Other"},{"subitem_subject":"公正価値測定原則","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":"段階取得時の再測定の根拠の変化とその示唆","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"段階取得時の再測定の根拠の変化とその示唆"}]},"item_type_id":"3","owner":"3","path":["306"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-10-18"},"publish_date":"2018-10-18","publish_status":"0","recid":"3318","relation_version_is_last":true,"title":["段階取得時の再測定の根拠の変化とその示唆"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-07-25T10:30:46.178350+00:00"}