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A Brief History of Accounting for Goodwill in Japan and France: War,Tax and Accounting Practice
http://hdl.handle.net/10959/719
http://hdl.handle.net/10959/71910959fcf-0168-4d93-9b7c-b8734935cfa1
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
keizai_48_1_45_64.pdf (863.3 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2012-03-15 | |||||
| タイトル | ||||||
| タイトル | A Brief History of Accounting for Goodwill in Japan and France: War,Tax and Accounting Practice | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| 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 | |||||
| 著者 |
ガルシア, クレマンス
× ガルシア, クレマンス |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | Following the work by Ding et al. (2008) on accounting for goodwill in Western countries, this paper seeks to provide more details about goodwill history in Japan and France. Unlike in Anglo-Saxon countries, accounting for goodwill in France has been mainly tax-dominated during the 20th century. Only in the 1980s did European directives challenge a long tradition of permanent retention of goodwill. Recently, the growing influence of international accounting standards comforted the French tax tradition on permanent retention against newly introduced amortization. Ding et al. (2008) concluded that the French goodwill history was an exception compared with the three other countries of their study (United States, Great Britain and Germany) where tax seemed to have little influence on goodwill. In this paper, we argue the opposite: goodwill accounting in Japan was also influenced by tax during the 20th century, especially in the interwar period. In the 1930s, the Japanese tax administration recommended that goodwill should be capitalized and amortized, which was uncommon in the interwar period. Despite many accounting academics disagreed with goodwill capitalization at that time, business practices complied with tax requirements. After the war, the treatment of goodwill in financial accounting grew away from tax, but tax practices remained influent indirectly through the pooling-of-interests method of accounting for business combinations. | |||||
| 書誌情報 |
ja : 學習院大學經濟論集 en : The journal of Faculty of Economics, Gakushuin University 巻 48, 号 1, p. 45-64, 発行日 2011-04 |
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| 出版者 | ||||||
| 出版者 | 学習院大学経済学会 | |||||
| 言語 | ja | |||||
| ISSN | ||||||
| 収録物識別子タイプ | PISSN | |||||
| 収録物識別子 | 00163953 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AN00038827 | |||||
| フォーマット | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | application/pdf | |||||
| 著者版フラグ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| URI | ||||||
| 識別子 | http://hdl.handle.net/10959/719 | |||||
| 識別子タイプ | HDL | |||||
