{"created":"2023-05-15T09:48:19.571714+00:00","id":44,"links":{},"metadata":{"_buckets":{"deposit":"5fa5bdd7-0f20-42cf-8775-32d7b39f3da7"},"_deposit":{"created_by":13,"id":"44","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"44"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:00000044","sets":["6","6:29","6:29:1744174699983"]},"author_link":["46"],"control_number":"44","item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-03-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicNumberOfPages":"32","bibliographicPageEnd":"44","bibliographicPageStart":"13","bibliographicVolumeNumber":"4","bibliographic_titles":[{"bibliographic_title":"九州情報大学研究論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin Kyushu Institute of Information Sciences","bibliographic_titleLang":"en"}]}]},"item_10002_text_31":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"九州情報大学"}]},"item_1729048188239":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"平島, 鹿蔵","creatorNameLang":"ja"},{"creatorName":"ヒラシマ, シカゾウ","creatorNameLang":"ja-Kana"},{"creatorName":"Hirashima, Shikazo","creatorNameLang":"en"}],"familyNames":[{"familyName":"平島","familyNameLang":"ja"},{"familyName":"ヒラシマ","familyNameLang":"ja-Kana"},{"familyName":"Hirashima","familyNameLang":"en"}],"givenNames":[{"givenName":"鹿蔵","givenNameLang":"ja"},{"givenName":"シカゾウ","givenNameLang":"ja-Kana"},{"givenName":"Shikazo","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"46","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000009470403","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000009470403"}]}]},"item_1729067525434":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"はじめに\n1.会計基準改正の背禁とその経緯\n1. 1 会計基準の改正経緯（総括）\n1. 2 会計基改正の秤景\n1. 3 1999年改正理由と公示草案の反饗\n2. 1999年公示草案に対する反対運動の展開\n2. 1 米議会上下両院の公聴会\n1)上院銀行委員会の公聴会\n2) 下院財務委員会の公聴会\n2. 2 暖簾会計の研究及び検討会\n3. 2001年2月改定草案の策定\n3. 1 産業界代表者の代替案\n1)証券投査銀行等の提案\n2) アメリカ産業協会代表との会合\n3. 2 FASB改定草案の検討\n4. 企業結合に関する会計基準書（要約）\n4. 1 会計基準書141号「企業結合」\n4. 2 会計基準書142号\n「暖簾とその無形資産」\n4. 3 改正基準書と旧APB意見書との比較\n5. 会計基準改正公示草案との比較検討\n5. 1 APB意見書と改正公示草案との比較\n5. 2 プーリング法対パーチェス法の比較\n5. 3 暖簾と無形資産一暖簾会計一\n5. 4 減損会計に伴う暖簾償却不要論（要約）\n6. 会計基準改正に伴う米国経済への影饗\n1) アナリスト分析と証券市場への影響\n2) 減損会計の採用に伴う企業収支への影智\n3) NY同時多発テロに伴う株価下落とM&A戦略見直し\n4)エンロン破産と最近の会計不正操作\n〔別紙〕\n1. 会計基準改正の背景\n2. 会計基準改正をめぐる公聴会\n〔付表〕\n1. 世界のM&Aランキング\n2. 最近の電気通信事業のM&A","subitem_description_language":"ja","subitem_description_type":"TableOfContents"}]},"item_1729230278053":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_1729230588476":{"attribute_name":"収録物識別子","attribute_value_mlt":[{"subitem_source_identifier":"1349-2780","subitem_source_identifier_type":"PISSN"},{"subitem_source_identifier":"AA11371994","subitem_source_identifier_type":"NCID"}]},"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","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"米国の企業結合に関する会計基準の改正－改正経緯とアメリカ経済に与える影響－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"米国の企業結合に関する会計基準の改正－改正経緯とアメリカ経済に与える影響－","subitem_title_language":"ja"},{"subitem_title":"Amendments of Accounting Standards for Business Combinations in the United States of America ―Amendment and Background, Trends and Impact on the American Economy－","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["6","29","1744174699983"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2015-12-01"},"publish_date":"2015-12-01","publish_status":"0","recid":"44","relation_version_is_last":true,"title":["米国の企業結合に関する会計基準の改正－改正経緯とアメリカ経済に与える影響－"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2025-05-14T02:47:49.317686+00:00"}