{"created":"2023-05-15T09:55:13.187515+00:00","id":938,"links":{},"metadata":{"_buckets":{"deposit":"8538b2d6-1afa-4f5c-b0c2-ed84692c8cd5"},"_deposit":{"created_by":13,"id":"938","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"938"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00000938","sets":["2:131:138"]},"author_link":["1486"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"38","bibliographicPageStart":"29","bibliographic_titles":[{"bibliographic_title":"千葉経済大学短期大学部研究紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin of Chiba Keizai College","bibliographic_titleLang":"en"}]}]},"item_2_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"Business combinations are three types,Merger, Consolidation,Acquisition.Goodwill accrues from process of business combinations. The accounting for business combination is Purchase Method(or Purchase Accounting)and Pooling Method(or Pooling Accounting). But, All business combination must be accounted Purchase Method. The pooling method is prohibited. Appraisal of goodwill is recognized by the difference between the cost of the investment(consideration) and net assets of the acquired firm(=assets「fair market value of assets」-liabilities). Amount of goodwill influence on the way of amortization,performance, and divident policy.So,this paper is to research the following items, 1.Business value and allotment rate 2.Goodwill value and its estimate 3.Goodwill amortization and Business performance","subitem_description_type":"Abstract"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004558751","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12125406","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_20":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13498312","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{}]}],"creatorNames":[{"creatorName":"澤村, 孝夫","creatorNameLang":"ja"},{"creatorName":"サワムラ, タカオ","creatorNameLang":"ja-Kana"},{"creatorName":"Sawamura, Takao","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-12-15"}],"displaytype":"detail","filename":"KJ00004558751.pdf","filesize":[{"value":"462.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004558751.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/938/files/KJ00004558751.pdf"},"version_id":"312f1d84-4922-46ef-8060-e27ef0168d22"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Business combination and goodwill","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"}]},"item_title":"企業結合に伴う問題点について -のれんの償却と業績評価-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業結合に伴う問題点について -のれんの償却と業績評価-","subitem_title_language":"ja"},{"subitem_title":"About Problems of Business Combination - Goodwill Amortization and Business Performance -","subitem_title_language":"en"}]},"item_type_id":"2","owner":"13","path":["138"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"938","relation_version_is_last":true,"title":["企業結合に伴う問題点について -のれんの償却と業績評価-"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-09-06T00:29:54.635778+00:00"}