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Caution against a Gain from a Bargain Purchase
http://hdl.handle.net/11316/00001393
http://hdl.handle.net/11316/000013936fd5ec3c-3c4b-40ec-b21f-e00bd18eafe7
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
本文（Article） (1.4 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2020-04-09 | |||||
| タイトル | ||||||
| タイトル | Caution against a Gain from a Bargain Purchase | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Bargain Purchase | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Negative Goodwill | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Business Combination | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Acquisition Method | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Lucky-Buy | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Bargain Purchase | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Negative Goodwill | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Business Combination | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Acquisition Method | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Lucky-Buy | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| その他（別言語等）のタイトル | ||||||
| その他のタイトル | Caution against a Gain from a Bargain Purchase | |||||
| 著者 |
金田, 堅太郎
× 金田, 堅太郎 |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | Accounting for negative goodwill has been one of the most controversial topics in accounting society since a kick-off of business combinations around 1900s. Although negative goodwill does exist on a credit side of journal as a residual amount in a case of bargain purchase, no one has successfully explained its nature and no one has also proposed a widely-acceptable accounting treatment for it. This article reviews the historical development of argues regarding negative goodwill and the accounting treatment for it. Then this article carefully examines a case in which huge amounts of negative goodwill are recognized. A current treatment under the acquisition method still provides several problems including a recording of instant profit and leads the constituent companies into an unhappy situation. Furthermore, the amount of negative goodwill is also affected by how to evaluate intangibles acquired. Therefore, a reasonable evaluation of intangibles might be a matter to be discussed urgently. | |||||
| 書誌情報 |
久留米大学ビジネス研究 en : Kurume University business research review 巻 5, p. 27-46, 発行日 2020-03-31 |
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| 出版者 | ||||||
| 出版者 | 久留米大学ビジネス研究所 | |||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 2423-8600 | |||||
| 書誌レコードID（NCID） | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AA12748635 | |||||
