2018 年度テーマ研究論文

(1)

2018 年度テーマ研究論文

主査川村義則

副査秋葉賢一

副査

論文題目

主題組織再編会計に関する事例研究

副題持分プーリング法の適用可能性

研究科大学院会計研究科

専攻会計専攻

学籍番号

48170029

氏名須田宗一郎

(2)

2003 15

ASBJ IASB 2007

19 8 2008 20 12

ASBJ 2013

2

3 4

5 8

4

(3)

9

3

1 2

50 50 5 3 2

3

1 2 9 3

3

interest

3 1

10 ASBJ

2

(4)

1 ...6

2 ...8

2.1 ...8

2.1.1 ...9

2.1.2 ... 11

3 ...13

3.1 ...13

3.1.1 2006 ... 13

3.1.2 2006 ...15

3.2 ... 17

3.2.1 APB 16 ...17

3.2.2 SFAS141 2001 ... 19

3.3 ...20

3.3.1 IAS22 1981 ...20

4 ... 21

4.1 2000 3 ...21

4.1.1 ...21

4.1.2 ... 22

4.1.3 ... 25

4.2 2003 ...31

4.2.1 ... 31

4.2.2 ... 32

4.2.3 ... 34

4.2.4 ... 36

5 ... 38

5.1 2016 38 5.1.1 ... 38

(5)

5.1.2 HD ... 42

6 ...44

6.1 2017 ...44

6.1.1 ...44

6.1.2 ...54

6.1.3 ... 56

7 ... 57

7.1 NKSJ SOMPO 2010 ... 57

7.1.1 ...57

7.2 ...61

8 ... 63

8.1. 2017 ... 63

8.1.1 ...63

8.1.2 ... 63

8.1.3 ...64

8.1.4 ...66

8.1.5 ...66

8.1.6 ...68

9 ...70

9.1 ...70

9.1.1 ...70

9.1.2 ... 71

9.1.3 ... 71

9.2 ...73

9.2.1 ARS5 1920 1950 ... 73

9.2.2 ARS5 1963 ...77

9.2.3 APB16 1970 ...80

9.2.4 SFAS141 2001 .92 9.2.5 ... 94

(6)

9.3 ...96

9.3.1 ...96

9.3.2 ... 100

9.3.2.1 2017 ... 103

9.3.2.2 2018 ... 106

9.3.2.3 2017 ... 108

9.3.2.4 ... 111

10 ... 113

10.1 ... 113

10.2 ... 113

10.3 ... 114

... 118

... 119

(7)

1

2003 15

2005 17 12

ASBJ

IASB 2007 19 8

2008 20 12

2013 25 9

1970 APB: Accounting Principles Board 16

2001 FASB

SFAS 141 IASB

IFRS 3 2004

FASB IASB

ASBJ 2013

2

(8)

2

1

IFRS ASBJ

2

IFRS

1 6

2013 2018

(9)

2

2.1

2

2007 2-3 2007 163-164

3

2003

2 2007 10 IFRS3 SFAS141R

acquisition method

3 50 50 5

(10)

2.1.1

2004 2005

A 3 B 3 X1 4 1 A

1 0.75 A 100

B 100

A A 75 350 B

B 100

50 100

X1 3 31 A B

(11)

2-1 A

2-2 B

2-3 B

B 350

2 1 300

350 300 50

2-4

A

îðð ïðð

ëð ïðð

ïëð ïëð

ëð

ìðð ìðð

ïðð ïðð

ëð ëð

ó

îðð îðð

ïðð ïðð

ïðð ëð

ïðð

íðð íðð

ïðð ïéë

ïðð ëð

(12)

2-5 A

2.1.2

2005

A 3 B 3 X1 4 1 A

1 1 A 100

B 100

A A B

B 50

50

X1 3 31 A B

2-6 A

íðð îéë

ïëð îéë

îëð ïëð

ëð ëð

éëð éëð

îðð ïðð

ëð ïðð

ïëð ïëð

ëð

ìðð ìðð

(13)

2-7 B

2005 158

2-8

2005 158

A B

2005 145 152

A

2-9 A

îðð ïðð

ëð ïðð

ïëð îëð

ìðð ìðð

îðð ïðð

ëð ïðð

ïëð îëð

ìðð îðð

ïðð îðð

íðð ìðð

ó

èðð èðð

(14)

3

3.1

3.1.1 2006

2003 15 10 31

4

19⁵ 25⁶

7

2-1

3-1-1

2003 6

8

4

1997 6

2000 1

5 19

6 25

7 2003 10

1 2008 7

8 2004

(15)

1999

9

1997

2004 22

1997 ¹⁰ 1999

2001

1999 2001 2002 4

2000 8 6

2001 3 7

2001 7

11

9 1999

535

10 1999

1999 3

11

(16)

12 2003 8

2003 10

3.1.2 2006

2006 4

IFRS 3-1-2

3-1-2

2007 2

2006

IFRS3 SFAS141R

2007

4 IFRS3 SFAS141

2007 13

12 2001 6 SFAS141 2002 12 IFRS3

(17)

2007 14 1

2

3 2

4

5

6

ASBJ 2007 8 IASB

2008

2007 12 2008 6

2013 70

(18)

2008 12 21

13

2013 ¹⁴

3.2

3.2.1 APB 16

15 1970

Accounting Principles Board APB 16

12

FASB 1996 APB16 APB17

16

FASB 2004

2004 84

13 EU

2013 330

14

15 APB 16

American Institute of Accountants Committee on Accounting

Procedure Accounting Research Bulletin ARB

40 1950 ARB 43 7 1953 ARB 48 1957

1996 105 9

16 FASB 1970

1981

2004 84 1996

(19)

APB16

SEC FASB

FASB

FASAC: Financial Accounting Standards

Advisory Council FASB

SFAS141, par. B7 FASB

IASC: International Accounting Standards Committee

G4 1 SFAS141, par. B8-9 G4 1

G4+1 Position Paper, 1998,

3

1. 1

2.

3.

3

17

3

(20)

2004 35

3.2.2 SFAS141 2001

2001 6 FASB SFAS141

FASB

SFAS141, par. B38

18 SFAS141, par. B27-28 SFAS141

APB16 2001 6 SFAS142

APB17

SFAS141R 2007

2007 SFAS141 SFAS141R 2008 IFRS3R¹⁹

Purchase Method Acquisition Method

20 21

SFAS141R, par. B14

IASB ED3, par. BC23 2004 7

18 FASB

SFAS141, par. B45, B50

19 FASB IASB SFAS141R IFRS3R

2009 51

20 2009

2009 25

21

(21)

9 9.2.1 9.2.4

3.3

3.3.1 IAS22 1981

IASC IASB 1981 1981

22 1983

IAS22

2001 9 IASB IFRS3

2004 3 IFRS3

IFRS3, par.

14 3-3-1

IAS IFRS 1998

IAS22

IFRS 9 9.2.5

3-3-1 IAS IFRS

2015 112, 144 2008 5

×ßÍÞ

×ßÍÝ

(22)

4 4.1 2000

3

4.1.1

2000 9 29

1 1 1 2001 3

6

a.

b.

1999 8 18

1.000

1.094 1.258 1.000

1999 4 1 8 18

(23)

1.000 1.078 1.192 1.000 c.

d.

4.1.2

4

2001 3 2001 3

2000 9 29 2001

3

4-1-1 2001 3

ìçôëçðôîéí ìéôðèèôïçë

èëèôéèì éìéôïèï èçêôïïí

ìèôçðìôîçî ìêôìëçôêçç

ïôðíçôëìì çîçôçðé ìéëôïìï

(24)

2001 3 89 99 85

4-1-1 2001 3

2000 9 28

4-1-2

2001 3 148

4-1-2 2001 3

2001 3 6,507,049

4-1-3

2001 3 148 2001 3

íèôðççôçèë íêôìðìôëîð

êéíôêðë ëéðôïíî ìëïôéîè

îôìéëôïëê îôíéëôïðî ïôêëêôéçð êôëðéôðìç

îôìéëôïëê îôëéîôððð

îôíéëôïðî íôçíëôðìç

ïôêëêôéçð

(25)

27

4-1-3 4-1-2 2

5,720 29

4-1-4

2000 9 29 1

6,507,049

4-1-4

2001 3 27

4-1-5

êôëïîôïíð ìéôèìë

îôëéîôððð íôèçïôêìî êìî

èëèôéèì îôìéëôïëê

éìéôïèï èêçôïçï

ïôðíçôëìì îôíéëôïðî

çîçôçðé ìðëôêëï

êéíôêðë ïôêëêôéçð

ëéðôïíî ìïíôðëí

(26)

2001 3 148 2001 3 16

4-1-5 HD

42 43

4-1-6 1

2000 9 29

4-1-6

2001 3 9

4.1.3

21

22 23

22

11

ïëðôçëçôéçï ïììôðçéôðèê

êçíôðïí îôëéîôððð îôîðíôéìé ïôðíêôééè íëéôïêé

(27)

17

9

10

120 22

4-1-7

19 22

(28)

4-1-7

2013 33

2 1.1

1 1 1

4-1-8

3

(29)

4-1-8

4-1-9

49 48 38

4-1-9

2001 3 12 2001 3

24

ìçôëçðôîéí ïòðéè ìèôçðìôîçî ïòïçî íèôðççôçèë ïòððð

(30)

0.6

1998 3 31

2000 9 29

4-1-10

2001 3

4-1-10 894,708

8,950 1,500

2 ìèôçðìôîçî

óíôêíç îéôîðì ìêôìëçôêçç îôìêèôïëè îôèéðôìèì ìðîôíîê

íèôðççôçèë óçìì óïìôëîç íêôìðìôëîð ïôêéçôççî îôïéîôíéì ìçîôíèî

(31)

(32)

4.2 2003

2003 3 17

25

4.2.1

2003 1 21

1 0.007

4-2-1

4

(33)

4.2.2

2003 1

2003 3 17

6,728

26

2013

4-2-2

2003 3 46

26

28 34

ïðôëèð ìôéçî ó èðè ëôêðð

îðôðìð ïïôééí ó êðð ïîôíéí

ïêôìêì èôïçé ó êðð èôéçé

íôëéê ó íôëéê ó ó íôëéê

êôëèì îôîïç ïôçîê ð ìôïìë

çéì ó çéì ó èëí

êôéîè ó ó

ó ó ó ó ó ó

îðôëðï ïçôéëè ïôêîê ïôìðè îîôéçî

îéôîîç ïçôéëè

(34)

4-2-2

2003 3 17

2002 4 1

2003 3 31 2003 3 17 2003 3

31

2003 3

2003 3 17

31 179

2013 6,900

27

4-2-3

2003 3 46

27 6,900 3-11 6,728

êôéîè

çéí ó çéí

êôéîè

ïôðîç ó ïôðîç

îîç ó îîç

êôéîè ó

ïôïðï ó

éôèîç ó

éôìéï

(35)

4.2.3

100%

28

41 43 119

44 4-2-4

4-2-4

41 44 119

246 249

28

(36)

29

247 2 185 1

4-2-5 ³⁰ 4-2-2

4-2-5

2003 3 46

31

4-2-6 2003

29 185 2

30 31

2013

ïðôëèð ó èðè ïïôíèè

îðôðìð ó êðð îðôêìð

ïêôìêì ó êðð ïéôðêì

íôëéê ó ó íôëéê

ïôçîê ð

çéì ó èëí

ó

ó ó ó ó

îðôëðï ïôêîê ïôìðè îíôëíë

îéôîîç íðôììî

(37)

2013 9

4-2-2 4-2-5

6,728 6,584

7,471 4-2-3

4-2-6

2003 3 46

4.2.4 4.2

(38)

32

32 4-2-18

1996

132

(39)

5 5.1 2016

5.1.1

2015 10 25

2016 2 3

K

5-1

HD ³³

33 HD

2017 2 1976

28 93 IFRS IFRS

2015 3 1 HD 2016 2

(40)

5-1

HD

K 4, 5

1 HD 0.138

2016 9 1 HD

HD 1

0.138 HD

31,785,870 2,756,690

20

5-2

ÖÐ ÓÑÎÙßÒ ÝØßÍÛ ÞßÒÕ íèëêíî

(41)

2016 9 1

HD

HD K

CVS CVS

CKS CKS 2016 9 1

5-2

HD

K 2

5-3

(42)

5-3

îíëôëíí îíëôëíí

íïôèçí ïëêôëèë ïîôðïï íêôììð ïêôçéç îéôíçè îèïôíðê îïïôðéí ïéïôììë ëìôîðç çôïìï éîôîíç ïéôèçç êèôïíð îôéèê êðêôçîì èèèôîíð

îðïôîíì íçôçéé

(43)

HD 2017 2 66

5-3 HD

439

2017 2 IFRS

400 20

HD 2017 2

57 ³⁴

5.1.2 HD

5-4 HD

2016 9 HD

2017 8

HD HD

HD HD 40%

1 2018 8 HD

11 HD HD

2019 1

HD 60% HD

34

IFRS IFRS

(44)

5-4 HD

HD 2015 10 16 12

5-5 HD ³⁵

HD

7532 6

8028 6

35 HD 2018 8 17

2018 10 11 FDU

(45)

6 6.1 2017

6.1.1

2017 4 24

ISS & SDS

ICT &AI

INS

ESS

6-1

2017

5 31 13 ³⁶

2017a ISS

TDS

37

36 2017 4 2017 3 6,200

2017 4 24 3

37 2018

2017 12

2018 3 2018 6 27

(46)

6-1

1

2

ISS INS ESS

3

ESS

ISS

(47)

SDS

INS ICT

ICT

1, 3, 6, 9, 12

6-2 6-4

1999 4 ESS

ISS

SDS & INS

ICT

&

ESS SDS

ISS SDS INS

2017 5 30 2017 7 1 ESS

2017 5 31

(48)

2017 6 28 2017 10 1 ³⁸

6-2

2

38 ESS 784 2

(49)

6-3

2

6-4

(50)

2, 4, 7, 10, 13

6-5 6-6

100%

2018

(51)

6-5

3, 4

ÖÐ ÓÑÎÙßÒ ÝØßÍÛ ÞßÒÕ íèððëë

(52)

6-6

3, 4, 9, 10 6, 7

2, 3

(53)

6-7 6-8

ESS 1,000

2017 4 24

2017 5 31

WEC³⁹

6-7

5, 8, 11

3

39 WEC

Accounting Standards Codification

205-20 ASC 205-20 2017 3

ìôçïè ìôêçè ïôêêç ïôîêç

ïôííç ëëç ïôîíí íìè

êôîëé ëôîëé îôçðî ïôêïé

îôïéì îôðêì îçë îéê

çïî íðì ìð ïç

íôðèê îôíêè ííë îçë

(54)

6-8

2018 3 45-48

6-8

6-9

5, 8, 11

ìôèçì íôçíì ïôèðí ïôííè

êêè íêï ïôïèç íéð

ëôëêî ìôîçë îôççî ïôéðè

îôîìë îôïïé îëç îîç

èçé íðè íê îê

íôïìî îôìîë îçë îëë

(55)

3, 4 1

1

6.1.2

7 19 1

10

226 6-8

6-10

2018 3 45-48

ïôîêé ëôëêî

ìôîçë

ïôîèì îôççî

ïôéðè

éïé íôïìî

îôìîë

ìð îçë

îëë

(56)

227 1 6-8

6-8

227 2

409 2 6-11

3

6-11

4, 5, 7, 8, 10, 11

2, 4

6-12

ëð ïðôððð ïðð ïðôððð ïð ïðôððð îíôëðð îíôëðð

(57)

6-12

2018 3 45-48

229 1

6.1.3

ëôëêî ìôîçë

ççòë ïôïêéòë

îôççî ïôéðè

çç ïôïèë

íôïìî îôìîë

ççòç êïéòï

îçë îëë

ìð

(58)

7 7.1 NKSJ SOMPO 2010

7.1.1

2009 3 13

7 29

2010 4 1

NKSJ 2011

120 1

7-1

(59)

7-1

17

NKSJ

1 NKSJ 1

1 NKSJ 0.9

984,055,299 677,207,979

2 32

7-2 NKSJ

100,000 2011 3

(60)

121 1 NKSJ

121

2 ⁴⁰

7-2

NKSJ 2011 3 176-177, 192-193, 200, 206, 277

NKSJ

124 149

40 NKSJ 1,661,263,278

677,207,979 40.76% 2

ìíîôïéè ïððôððð

ìììôîèé îëôððð

íïé éëïôéèî

éðôððð ìíîôïéè

îìôîîç íëë

ííèôíðì

çïôîìç ìììôîèé

ìêôéðî ïìç

ïïéôîðî èïðôéïé

(61)

41

7-3

NKSJ 2011 3 176-177

7-4 3

NKSJ

41

175,808 2010 3

íôðêìôçïð îôêïçôìëð

ìììôçêî ïìç íìç

(62)

7-4

5

7.2

7-5 2014 9 1

2015 3

2016 10 ⁴²

SOMPO SOMPO

42 2014 9

(63)

7-5 2014

2015 3 153

(64)

8 8.1. 2017

2017 3 13

4 51%

8.1.1

2016 2 1 2017 3

2015 12 9,300

2

2016b 1

8.1.2 8.1.1

8-1

(65)

8-1

2016 5 17 1

15%

3.32%

8.1.3

2016 5 13 10

1 8-2

8-2

1

(66)

20

100% 60%

8-3

5,8

OEM 4

20%

OEM ï

î

ïððû

ï î í ì

ë ðóëû

ê ðóëû

é ðóëû

ïððû

(67)

ZAM

2017 1 27

8.1.4

2017 2 2

TOB Take Over Bid

2017 2 3 3 6

8-4

5413

8.1.5

2017 3 13 51%

29 14

èòíïû ëïòðíû

(68)

8-5 8-6 2017 3 2016

8-5

2017 3 107, 108

èû ìíû ëïû

(69)

8-6

2017 3 88

8.1.6

ASBJ 25

1

4,753 8%

43% 75,972

8-7 25 1

8-7

2017 3 88, 107

îëðôëçë ìïçôðîê ïôêçê

çðôéëí

ëîôèçî

ìôéëí ìôéëí

éëôçéî éëôçéî

êîé êîé

(70)

2

2017 3

3 31

25 2

26

8-8

2017 3 88, 107, 108

êîé êîé

ïðôðîé ïðôðîé

ïèèôëìç çðôéëí

ïôêçê ççôìçî

(71)

9

9.1

9.1.1

5 2016

6 NKSJ 2010

7 2017

9-1-1 HD

HD 2017 2 2 9

9-1-1 APB16

3 1

9-1-2 NKSJ

60 40

éìòçû îëòïû ïððòðû

çìôçîêôììí íïôéèëôèéð ïîêôéïîôíïí

íòð ï

ïîêôéïîôíïí

(72)

9-1-2 NKSJ HD

NKSJ 2011 3 176

9.1.2

4 2003

6 2017

6

9.1.3

4 2001

ëçòîû ìðòèû ïððòðû

çèìôðëëôîçç êééôîðéôçéç ïôêêïôîêíôîéè

ïòë ï

ïôêêïôîêíôîéè

(73)

9-1-3

9-1-3 HD

2001 3 3 2001 3

2 2001 3 33 2001 3

2

1 1 1

3

9.2

ííòçû îèòéû íéòìû ïððòðû

íôïîîôíèì îôêíçôëéç íôììíôèçî çôîðëôèëê

ïòî ï ïòí

çôîðëôèëê

(74)

9.2

9.2.1 ARS5 1920 1950

1920

1996 pooling of interest

1920 pooling

Wildman & Powell 1928

John R. Wildman and Weldon Powell, 1928, p. 224 Accounting Research Study No. 5, p. 19

pooling 1996 107-108

1940

43

(75)

44 1999b 3

1940

1943

1999b 4

pooling of interest

4546

44

1999a 44

45

1999b 4-5

46 interest

pooling of interest

(76)

AIA 1945

1945 10 20 AIA

comparable

substantially larger ARS5, pp. 23-24

ARB40 1950

ARB 40 ARB40

1999a 146-147

(77)

ARB43 1953

ARB43 7 Section C

quite small very small

ARB40 ⁴⁷

ARB48 1957

ARB40

90 95%

ARB40

ARB48, par. 4⁴⁸

47 1996 577

(78)

1999a

ARB48 ARB40 ARB43 95%

49

1999b 8-9 ARS5

9.2.2 ARS5 1963

ARS5 Wyatt 1963

1963 AICPA ARS 5

Wyatt ARS5

fair-value pooling

1999a Wyatt 152-153

ARB 48 APB

16

49 95

(79)

ARS 5

pooling

9-2-1 9-2-2 ARS5

1964 1966

100 1960 50

1958 1960 3

9-2-1 1950

ï ï îî í é íí

ð î ïë î ê ïï

ë í îí îê îî ïí

ë ê ïî ïî é ì

ð ì ïð ê è î

ç ë ð ë í ï

ê ïë é ð î î

îê íê èç ëì ëë êê

èð çï ïëë

íîòëû íçòêû ëéòìû ïçêð ïçëê

ïçëî ïçëî ïçëê ïçêð

(80)

Arthur R. Wyatt (1963) p. 27 1996 126

9-2-2 1960

AICPA (1961-1971) 1982 138

ARS5 Holsen 1963

ARS5 Wyatt ARS5

Holsen ARS5 Holsen AICPA

Director of accounting research 1999a

ARS No. 5, pp. 109-114 1999a 153-159 1

2

Wyatt ARB48

ARB48

90 95

94.9 95.0

95.0 95.0

95.1

ïçêð ïçêï ïçêî ïçêí ïçêì ïçêë ïçêê ïçêé ïçêè ïçêç

êê ìè íê çé ó ó ó ïïê ïçð ïçë

êé ëî íï ìë êé èì ïðé ïìì ïèì ïèë

ïíí ïðð êé ïìî êé èì ïðé îêð íéì íèð

ëðòìû ëîòðû ìêòíû íïòéû ïððòðû ïððòðû ïððòðû ëëòìû ìçòîû ìèòéû

(81)

ARS 10 1968 APB16

9.2.3 APB16 1970

ARB48 1970

8 APB16 ARS5

ARS10 1999a 164

1970 2

APB16 6

APB16

APB16ED APB16

APB16 1

combining company

3 1

APB16ED, par. 7

3 1

APB16, par. 8

2

(82)

new entity

mutual purchase

APB16ED, par. 19

APB16, par. 18

3

APB16, par. 34

(83)

APB16ED, par. 35

4 ARB 48 90

95

(84)

APB16ED, par. 37

APB16, par. 37

5

APB16ED, par. 42

APB16, par. 42

APB16ED 1970 APB16 1970 1999a 164-167

1 5

5

APB16

(85)

APB16 1999a 183

1 1970 2 23

2 5 15 Arthur Andersen Brief and Argument Before the

Accounting Principles Board

3 6 26 APB

1 3 1 9

4 8 APB 16 17

APB16

Burton 1970 Arthur

Andersen 1970 Burton 1967

9-2-3

Burton (1970) p. 66 1982 204

1 2

çè ïçï çð ïïè ïêî îéê

ïòðû ðòëû éòèû ëòçû ìòçû îòçû

îòðû ïòðû èòçû êòèû êòîû íòêû

ïðòîû ëòîû ïêòéû ïîòéû ïîòíû éòîû

ïëòíû éòçû îðòðû ïëòíû ïéòçû ïðòëû

ïë ïð

ïð è

î

ï é è

îç ïè

ïë

îð

(86)

85 1

3

1 191 2 85

1967

1 191 98 2 118 90

3 276 162

1 3 1 1

2 7 ⁵⁰ 1 3

1982 205-206 9-2-4

Arthur Andersen 5

9-2-4

1982 205

50 1 19 5 1 15 2

18 98 90

ARB48 5

éïû ëëû ìêû íçû ííû îèû îíû ïéû ïïû ëû

(87)

SEC Budge

News Report, 1970, p. 10 APB

Wakefield, 1970, pp. 33-36 1982 207

Brenner & Shuey 500

Brenner & Shuey, 1972, pp. 200-208 1982 212-213 1

2 4

2

3 1

3 1 APB 1970

6 26 9 1

(88)

8 APB16

51 APB16

APB16

APB16 APB16, par.12⁵²

uniting

12

APB16 12 APB16, par.

46-48 1996 174-176

1

autonomy

2

51 12 6 3 2 APB16

1982 213

(89)

1 One-Year Rule

1

substantially all majority offer

2

common stock ownership interest

(90)

3

2

business

12

APB16 2009 10

AICPA 600 1970

9-2-5

9-2-5 1970

ïçéð ïçéï ïçéî ïçéí ïçéì ïçéë ïçéê ïçéé ïçéè ïçéç

ïëë ïíí ïêð ïêí ïìð éë ïðí ïïè ïìç ïèë

ïíç ïðð ïðî èç ëð íï ìí ìè ìè íç

îçì îíí îêî îëî ïçð ïðê ïìê ïêê ïçé îîì

ìéòíû ìîòçû íèòçû íëòíû îêòíû îçòîû îçòëû îèòçû îìòìû ïéòìû

(91)

AICPA (1974-1980) 1982 234

Calvin 1977 1972 1973

83.15 1969-1970 79.51 Calvin, 1977, p. 45

1982 234-235

1960 APB16 ARB48

1982 235

APB16 APB16

9-2-5 1070 APB16

1982 233 1973 APB

FASB 1976

APB16 1970 1994

9-2-6

1970 9-2-5

(92)

9-2-6 1970 1994

1996 248

APB16 1970 47.3

1986 10

1990

1960 1994

9-2-7 1960

ïíç ìéòíû ïëë îçì

ïðð ìîòçû ïíí îíí

ïðî íèòçû ïêð îêî

èç íëòíû ïêí îëî

ëð îëòçû ïìí ïçí

íï îçòîû éë ïðê

ìí îçòëû ïðí ïìê

íè îîòçû ïïè ïêê

ëê îéòíû ïìç îðë

íç ïéòìû ïèë îîì

íì ïéòêû ïëç ïçí

íð ïêòïû ïëê ïèê

îì ïìòîû ïìë ïêç

îê ïìòìû ïëì ïèð

îí ïðòêû ïçì îïé

îì ïðòéû îðð îîì

îî èòìû îíç îêï

îï çòèû ïçì îïë

ïì êòïû îïê îíð

ïè éòêû îïç îíé

ïð ëòðû ïçð îðð

ïê çòïû ïêð ïéê

ïé èòëû ïèî ïçç

îï çòëû îðð îîï

ïç èòïû îïë îíì

(93)

9-2-7 1960 1994

1982 138, 234 1996 248

9.2.4 SFAS141 2001

1999 9 SFAS141

53

2001 2 2004 157

SFAS141 SFAS141

SFAS141, par. 13 SFAS141

2 2004 35

(94)

SFAS141, par. B29 2

SFAS141, par. B31 3

SFAS141, par.

B32

SFAS141, par. B34

SFAS141, par. B39

SFAS141, par. B40

SFAS141, par.

B45

SFAS141, par. B50 FASB SFAS141

5455

54

55 2013 FASB SFAS141

2013 329

(95)

9.2.5 IAS22

1981 9 22 IAS22ED

IAS22ED 1

IAS22ED, par. 3 IAS22 1998

IAS22, 1998, par. 8

IFRS3

2004 3 IFRS3

4 2008 5-6

IFRS3, par. IN 2 IAS22

2

IASB IFRS3, par. IN 3

IAS22

IFRS3, par. IN 5

(96)

IASB IFRS3

2008 6

(97)

9.3

9.3.1

9.2 IFRS

9-3-1 1

9-3-1

9-3-2

2006 4 2007 7

113 3

3

ÒÕÕ

(98)

9-3-2

1

9-3-3 1997 2005 2001

7 10

9-3-3

EU 6

9-3-2 3 2007b

2006 4 2007 7

3 8-9

A

A 18

a1 a2 a3 3

15 2 15

5 3 X

ï î í

çê é ïð ïïí

íè îé ëì íë ïê ó ó ó ó

îéè îéè íìí íîê íðç íïì îêë íðï íïê

íïê íðë íçé íêï íîë íïì îêë íðï íïê

ïîòðû èòçû ïíòêû çòéû ìòçû

(99)

3 X 25

18 9 1

3

2 55.2 44.8

B

B 18

B b1

BB 18 11 16

B 47.9 b1 52.1

(100)

C

C 18 c1

C c1

19 4 2

CC

C

45.5 c1 54.5

A DCM Japan

DCM B ⁵⁶

C

3

No. 2841 2007 10 22 2

9-3-4 9-3-6 3

45 55

56 2010 10 1

(101)

9-3-4 A

DCM Japan 2007 2 55

1

9-3-5 B

2007 11 30

9-3-6 C

2008 3 49, 89

9.3.2

3 ⁵⁷

57 ValueSearch

îòî ïòð ïòì

éíôðìïôéíë îéôïéíôïèë ëçôîîìôîéç

ìëòèï ïéòðì íéòïë

ëìð ï

îìôíçíôçêð îîôîëëôéðð

ëîòï ìéòç

ïòéí ïòð

èèôðééôêïê êëôèïçôèçì

ëìòëû ìëòëû

(102)

2017 2018 2017

3 9-3-7

(103)

9-3-7

(104)

9.3.2.1 2017

2016 9 30 2 CCW

CCEJ ⁵⁸

2017 4 1 CCW CCEJ 100

CCW ⁵⁹ CCW

CCBJI CCW CCEJ 1

0.75 CCEJ 1 CCW 0.75

95,142,879 CCW CCBJI 53.3 CCEJ CCBJI 46.7

CCBJI

86 3 ⁶⁰

CCW 0.02 CCEJ

CCEJ

5,300 581 7,000

20 2018 1

9-3-8 9-3-9 CCW CCEJ

58 TCCC

CCJC

59 CCW CCW

CCW 100 CCW CCW

CCBJI CCW CCEJ

60

(105)

CCW 5

2 CCW CCEJ 0.02

9-3-8

(106)

3-4

9-3-9 2

13

ïëòíéû ïêòïíû

ìòéêû ïíòðëû

ìòîíû ìòîêû

íòçéû ìòðïû

íòêéû îòéìû

(107)

9-3-10 2

2017 12 1 5-6

2017 12 76

9.3.2.2 2018

2017 2 28

2018 4 2

FG 1 0.7

1 FG 1 1

FG 0.7 A 1

FG 0.7 FG

26,167,585 4,200,000 9-3-10

2 3

9-3-11

ëíòìû ìêòêû ïððòðû

ïðçôïíêôïïì çëôïìîôèéç îðìôîéèôççí

ïòï ï

îðìôîéèôççí

(108)

9-3-11

12

9-3-12

11

9-3-12 FG

éòèèû ëòéëû íòîéû

ìòîêû íòëîû îòéêû êòïðû ïïòèçû

îòìëû îòêéû

(109)

9-3-13

2019 3 2 53

2019 3 2 28

2018 3 13,461,456 2018 4 2

2018 6 20

1 FG 1

FG 26,167,585

13,461,456 12,706,129

FG 51.4

48.6

1.06 FG

1.06 1

FG 2018 463 61

49 85

499 16 2019 3

535 87

9.3.2.3 2017

2017 5 31 ⁶¹ The Prospect Japan Fund Limited⁶² TPJF TPJF

61 2014

ëïòìû ìèòêû ïððòðû

ïíôìêïôìëê ïîôéðêôïîç îêôïêéôëèë

ïòðê ï

îêôïêéôëèë

(110)

TPJF

all-share offer

TPJF 1

2.5 230,881,505 ⁶³

Prospect Asset Management,

Inc.: PAMI Prospect

Asset Management (Channel Islands) Ltd.: PAMCI TPJF PAMI

CIO PAMCI

64 9-3-14 9-3-15

TPJF

9-3-14 2

63 TPJF 1 2.5 2017 5 30

TPJF TPJF 44.5

2017b 7

64 TPJF TPJF

Ì¸» Ð®±-°»½¬ Ö¿°¿² Ú«²¼ Ô·³·¬»¼ íòèçû Ô¿¦¿®¼ ß--»¬ Ó¿²¿¹»³»²¬ ÔÔÝ îíòèéû îòèèû ïêðé Ý¿°·¬¿´ Ð¿®¬²»®- ÔÔÝ îïòïçû

ïòçéû ÝÙ ß--»¬ Ó¿²¿¹»³»²¬ Ô¬¼ò ïëòìíû

ïòèçû É»´´- Ý¿°·¬¿´ Ó¿²¿¹»³»²¬ô ×²½ò ëòðéû

ïòíïû Þ«´´¼±¹ ×²ª»-¬±®- ÔÔÝ ðòéêû

Ì¸ » Ð®±-°» ½ ¬ Ö¿°¿² Ú« ² ¼ Ô·³·¬» ¼

(111)

The Prospect Japan Fund Limited

9-10

9-3-15

2018 3 27, 70

TPJF

6,682,842,074 ⁶⁵ 2017 3 42.0

65.4 2018 3 15 43

10 98 TPJF

25 28 14

83 ⁶⁶

TPJF 57.2

TPJF

2018b 70

65 12,489 2107 3 25,650 2018 3

Ì¸» Ð®± -°» ½¬ Ö¿°¿² Ú«² ¼ Ô·³·¬»¼

ìîòèû ëéòîû ïððòðû

ïéîôëëêôèðé îíðôèèïôëðë ìðíôìíèôíïî

ðòé ï

ìðíôìíèôíïî

(112)

9.3.2.4

3

1982

143-144

67

35 51

1 3,745

1 3,090 1 7,762

67

RIZAP

(113)

1 8,180

2018 9 ⁶⁸

2003 1 2

50 50 5 3 2

3

1 2

3 ⁶⁹ 3

interest

3 1

2013

75

68 13.9

13.7 8.17 7.88

2018 3 8

2018b 2

69 The Coca-Cola

Company TCCC

CCW CCEJ

9

CCW CCW 4 CCEJ 4 TCCC

1 CCW CCEJ

(114)

10

10.1

2013

2

9.1

9.3 ⁷⁰

17

9.3

FASB IASB

2013 330

10.2

SFAS141 IFRS3

70

(115)

9.3

71

10.3

10.1 10.2

72

73

71

IAS22 1983

2015

131

72 IASB

IASB

2018 9 14 19 2018 10 19 17 2018

11 23 25

(116)

2007 14 ⁷⁴

1

2

3 2

75

2013

74 SFAS141 IFRS3

2008 266

75

(117)

338 ⁷⁶

4

90 10

3

5

6

30 2018 20 2008

10

76

(118)

2

IFRS3 IFRS3, par. BC51

(119)

4

2

(120)

1 2019 2 24 2013

2018

2 2018 12 25

2003 2005

2007 EU

2007 10

2004

3 2018 12 25

2004 2009

2007

2013 21

2007 EU

1949 1982a

1949 1982b

1996 3 1 APB 16

(121)

1999

2004

2013 < >

1999 11 Q&A

2007 10

2008

1999

2003 No.1

2000 6

2001 7

2009 M&A 2004

2015 4 IFRS

4 2018 11 14

2003 No.1

2013a 21

2013b 10

2000

(122)

2003

| -

https://www.glossary.jp/sec/management/ma/reverse-merger.php 2013

2013

https://www.smfg.co.jp/

2003a 2003 3 2003b

https://www.mizuho-fg.co.jp/index.html

1996 1

21 https://t21.nikkei.co.jp/g3/CMNDF11.do

2005 1 13 1

2003 4 4 18 2004 6 17 15 2006 4 15

13

2002

2000 6

2011 4

5

5 2018 11 14

1963 59

2018 29

1976 28

(123)

2018 29 2018a 8028

2018b 8028

2016 2016 2

2016

K

2016a

2016b 2016 2

http://www.fu-hd.com/

2017 2017 2

2018 7532

2015 10 16 3, 12 2018 10 11 13

2015 10 15 3

MJ 2018 10 15 5

6 2018 12 11

2013a 7

2013b 21

2013c 10

(124)

2013

https://www.toshiba.co.jp/index_j.htm

https://www.toshiba.co.jp/about/company-split/index_j.htm 2017a

2017b

2017c

2017d

2017e

2018 2018 3

2017 5 31 13

2017 4 24 3

7 2018 12 6

NKSJ 2011 2011 3

SOMPO 2016

SOMPO https://www.sompo-hd.com/

2010 2010 3

2009a

2009b

(125)

2009c

2015 2015 3

2010 2010 3

2009 3 14 4

8 2018 1 23

2013 21

2017

2014 2

http://www.nssmc.com/index.html

2016a ( )

2016b ( ) ( )

2016c

2017a ( ) ( )

2017b 2017 3

http://www.nisshin-steel.co.jp/

2017

2016 4 9 2 2016 5 14 12 2016 12 20

11 2017 1 31 12

2016 5 17 1

2017 12 2 35

(126)

http://www.japanmetaldaily.com/metal/2017/steel_news_20170131_1.html

9 2019 1 10

AICPA (1961-1971) , 15^th-25^theditions

Arthur R. Wyatt, Accounting Research Study No. 5, (New York: AICPA, 1963)

John C. Burton (1970) , The Research

Foundation of Financial Executives Institute News Report (1970)

Robert C. Holsen (1963) Accounting Research Study No. 5, , (New York: AICPA)

Vincent C. Br

DCM https://www.dcm-hldgs.co.jp/company/

DCM Japan 2007 2007 2

NKSJ 2011 2011 3

2018 IFRS 6

2009

2007 2007 11 2006

2010

https://www.33fg.co.jp/

2018a 2019 3 2

(127)

2018b

https://www.prospectjapan.co.jp/

2017a The Prospect Japan Fund Limited

2017b The Prospect Japan Fund Limited

2017c The Prospect Japan Fund Limited

2017d

2017e 2017 3 2018a 2018 3 2018b 2018 3

2018c The Prospect Japan Fund Limited

2017

2018 2019 3 2

2017a

2017b

2017c 2003

2013 21

2007a EU

2007b

(128)

EU

1996 3 2 APB 16

1

1996 3 1 APB 16

1999a

1999b 1 1

2004 47 1

2016a

2016b

https://www.ccbj-holdings.com/ir/

2017 2017 12 1

2018 2017 12

1984

2013 < >

No. 2841 2007 10 22 2

1982

(129)

2003 6

2004 9

https://www.tt-paper.co.jp/company/

2008 2008 3

1996 3 2 APB 16

2018 3 12 16

21 https://t21.nikkei.co.jp/g3/CMNDF11.do ValueSearch https://valuesearch.nikkei.co.jp/

2018 8 15 7 2018 11 15 14

2017 9 16 2018 3 8 2018 5

16 2018 8 11

2016

2003 4

2004 3

2016 2017 2 2

2018 20 IFRS 3

(130)

10 2019 1 10

IFRS 2018

2018 IFRS 6

2007

2013 < >

2007 10

2008

2018 9 14 19 2018 10 19 17 2018 11

23 25

2015 4 IFRS