IASB におけるのれんの概念の変化 : IFRS 3「企業結合」から DP「企業結合―開示のれんおよび減損」を手掛かりとして

機関リポジトリ Web Site

書誌事項

タイトル別名
  • Changes in the Concept of Goodwill in the IASB: Considering from IFRS 3 Business Combinations to DP Business Combinations : Disclosures,Goodwill and Impairment
  • IASB ニ オケル ノ レン ノ ガイネン ノ ヘンカ : IFRS3 「 キギョウ ケツゴウ 」 カラ DP 「 キギョウ ケツゴウ-カイジ,ノ レン オヨビ ゲンソン 」 オ テガカリ ト シテ

この論文をさがす

抄録

The purpose of this research is to summarise and examine the changes in the goodwill concept from IFRS 3 “Business Combinations” published in 2008 to DP “Business Combinations―Disclosure, Goodwill and Impairment” published in 2020. IFRS 3 issued in 2008 defined the nature of goodwill as “going concern goodwill” and “business combination goodwill” and defined them as “core goodwill” based on the bottom-up perspective by Johnson and Pertrone [1998] due to the influence of the joint project with the FASB. It was based on residuum concept in the broad sense, in which the value recognized as synergies among the components of goodwill depended on the consideration paid in the business combination, including the (acquisition) premium. Under the 2020 DP, first, according to the ‘management approach,’ the consideration paid and the reason for the business combination are required as management’s objectives for the business combination, and the expected synergies are taken as reflecting management’s goals. Second, according to the ‘headroom approach,’ the goodwill concept in Ma and Hopkins [1988] can be found with the perspective of the acquiring and acquired firms. The fact that they require the presentation of amounts excluding goodwill as disclosure information on the balance sheet can be interpreted as a broadly defined difference theory, different from the synergy concept in Johnson and Pertrone [1998].

収録刊行物

  • 企業研究

    企業研究 43 131-151, 2023-08-31

    企業研究所

キーワード

詳細情報 詳細情報について

問題の指摘

ページトップへ