{"created":"2023-07-25T10:01:20.610545+00:00","id":3498,"links":{},"metadata":{"_buckets":{"deposit":"6d371b35-2f4c-477c-b525-3fda0ff45875"},"_deposit":{"created_by":3,"id":"3498","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3498"},"status":"published"},"_oai":{"id":"oai:atomi.repo.nii.ac.jp:00003498","sets":["205:206:319"]},"author_link":["6999","7001","7000"],"item_3_alternative_title_23":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Consideration on Amortization Period of Goodwill"}]},"item_3_biblio_info_10":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"27","bibliographicPageEnd":"110","bibliographicPageStart":"93","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":"近年、償却・非償却、および減損といったのれんの事後測定をめぐる国際的な会計基準設定主体の議論に動きがある。減損のみアプローチを採用している国際財務報告基準（IFRS）や米国基準では、一部の企業に償却を認めたり、減損会計の見直しを行ったりして、その会計処理を改善しようとしている。償却および減損アプローチを採用している日本基準を開発している企業会計基準委員会は、欧州財務報告諮問グループ（EFRAG）等と連携しながら、のれんの償却等に関する国際的な意見発信を積極的に行っている。このような国際的な動向のなかで、単に償却か非償却かにとどまらず、償却の方法の詳細、減損の方法の詳細についても、議論が盛んに行われている。本稿では、ASBJ, EFRAG and OIC（2014）、ASBJ（2015）などの公表物におけるのれんの会計処理に関する近年の議論を、のれんの償却期間に焦点を当てて、再整理した。\n近年の企業会計基準委員会等の公表物では、かつての償却・非償却をめぐる議論において盛んに取り上げられた償却期間の見積りの可否（償却期間を見積もることができるか否か）を超えた議論が行われていることが指摘できる。さらに、のれんの償却期間をめぐる議論の深化については、①会計基準における償却期間の規定方法（基準上、償却期間をどのように設定するか）、②具体的な償却期間（（最長）償却期間を具体的に何年とするか）という 2 つに整理できることを示した。","subitem_description_type":"Abstract"}]},"item_3_full_name_2":{"attribute_name":"著者(ヨミ)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"7000","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":"7001","nameIdentifierScheme":"WEKO"}],"names":[{"name":"YAMASHITA, 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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":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-03-25"}],"displaytype":"detail","filename":"atomi_manage27_06.pdf","filesize":[{"value":"994.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"atomi_manage27_06.pdf","url":"https://atomi.repo.nii.ac.jp/record/3498/files/atomi_manage27_06.pdf"},"version_id":"cf331101-d979-4f6b-b9bb-227bb9ea93d8"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"のれん","subitem_subject_scheme":"Other"},{"subitem_subject":"償却","subitem_subject_scheme":"Other"},{"subitem_subject":"非償却","subitem_subject_scheme":"Other"},{"subitem_subject":"償却期間","subitem_subject_scheme":"Other"},{"subitem_subject":"償却および減損アプローチ","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 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