{"created":"2024-12-21T02:46:25.457603+00:00","id":2000619,"links":{},"metadata":{"_buckets":{"deposit":"c0a5a8ac-a6d6-4fae-b61e-2881371f1928"},"_deposit":{"created_by":17,"id":"2000619","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"2000619"},"status":"published"},"_oai":{"id":"oai:kokushikan.repo.nii.ac.jp:02000619","sets":["928:55:1221:1732330381774:1736569009159"]},"author_link":[],"control_number":"2000619","item_1697174127019":{"attribute_name":"目次","attribute_value_mlt":[{"subitem_description":"目次\nはじめに\nⅠ　IFRS 3と IASB［2020］のシナジーの対象とする概念\n　１　IFRS 3のコアのれんとシナジーの対象\n　２　IASB［2020］の企業結合の開示の要求\n　　（１）経営者の観点とマネジメント・アプローチ\n　　（２）投資者の観点と期待されるシナジーの対象\n　３　シナジーの対象とのれんの位置づけの変化\nⅡ　2021年から2022年の期待されるシナジーに対する議論\n　１　2021年から2022年の IASB の動向の概要\n　２　2021年11月16日公表の Staf Paper\n　　（１）シナジーの定義とその構成要素\n　　（２）シナジーの種類\n　　（３）期待されるシナジーと業務上の機密性\n　　（４）実現されたの定義\n　３　2022年４月26日公表の Staf Paper\nⅢ　2023年１月24日公表の IASB Update と Staf Paper\n　１　2023年１月24日公表の IASB Update と Staf Paper の概要\n　２　期待されるシナジーに関する定量的な情報\n　　（１）性質により分解されるシナジーと業務上の機密性\n　　（２）2023年までの IASB の議論と Damodaran［2005］\nおわりに\n参考文献","subitem_description_type":"TableOfContents"}]},"item_1697174179131":{"attribute_name":"注記","attribute_value_mlt":[{"subitem_description":"本研究は，独立行政法人日本学術振興会交付の科学研究費補助金若手研究（課題番号：20K13647）「のれんとシナジーに関する研究」（研究代表者：島崎杉雄．2020年度から2023年度）助成を受けた研究成果の一部である。","subitem_description_type":"Other"}]},"item_1697176174603":{"attribute_name":"NCID","attribute_value_mlt":[{"subitem_source_identifier":"AA12596708","subitem_source_identifier_type":"NCID"}]},"item_1698200324649":{"attribute_name":"通号","attribute_value_mlt":[{"subitem_text_value":"25"}]},"item_30001_alternative_title1":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"The Change of Concepts of the Synergies and Descriptions to Core Goodwill : Concerning from the Current of IASB’s Project “Business Combinations—Disclosures,Goodwill and Impairment” from 2020 to 2023.","subitem_alternative_title_language":"en"}]},"item_30001_bibliographic_information17":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"108","bibliographicPageStart":"85","bibliographicVolumeNumber":"14","bibliographic_titles":[{"bibliographic_title":"国士舘大学経営論叢","bibliographic_titleLang":"ja"},{"bibliographic_title":"Kokushikan business review","bibliographic_titleLang":"en"}]}]},"item_30001_creator2":{"attribute_name":"作成者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"島崎, 杉雄","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"201801018142677290","nameIdentifierScheme":"J-GLOBAL 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