負の暖簾の発生要因に関する一考察

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書誌事項

タイトル別名
  • フ ノ ノレン ノ ハッセイ ヨウイン ニ カンスル イチ コウサツ
  • Study on Generating Factors of Negative Goodwill

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抄録

In this paper, the accounting item that is called "Negative Goodwill" is examined."Negative Goodwill" is classified into "Internally Generated Negative Goodwill" and "Purchased Negative Goodwill"(that causes it by the business combination etc), as well as the case of "Positive Goodwill". Recently, lots of "Purchased Negative Goodwill" is reported in consolidated financial statements, and the number of reported cases and the reported amount keep increasing in Japan. Hereafter, we focus to "Purchased Negative Goodwill", and discuss generating factors.

収録刊行物

詳細情報

  • CRID
    1050845762717010432
  • NII論文ID
    110004866365
  • NII書誌ID
    AN10503694
  • ISSN
    02868571
  • NDL書誌ID
    8547635
  • Web Site
    http://hdl.handle.net/10461/3481
  • 本文言語コード
    ja
  • 資料種別
    departmental bulletin paper
  • データソース種別
    • IRDB
    • NDL
    • CiNii Articles

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