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企業合倂의 會計處理에 關한 考察

DC FieldValueLanguage
dc.contributor.author李仁鎬ko_KR
dc.date.accessioned2014-11-19T09:23:07Z-
dc.date.available2014-11-19T09:23:07Z-
dc.date.issued1983ko_KR
dc.identifier.issn1598-3390ko_KR
dc.identifier.otherOAK-2014-00153ko_KR
dc.identifier.urihttp://repository.uc.ac.kr/handle/2014.oak/790-
dc.description.abstract近年에 企業의 合倂이 많이 이루어 지고 이에 대한 會計學의 많은 硏究가 이루어 지고 있으나 아직까지 定立된 意見의 一致가 없는 實情이다. 特히, 會計處理에 있어서 意見의 不一致는 풀링 法과 買收法의 對立이다. 따라서 本稿는 企業合倂에 있어서의 會計上의 問題點과 會計處理에 對하여 論하고자 한다.ko_KR
dc.description.abstractRecent years have witnessed a wave of merger and acquisition activity. As a result, various aspects of accounting for business combinations have been examined, nevertheless, the agreement in views has not been achieved now. Specially, the disagreement of opinion on accounting treatment is to be classified into two categories: purchase and pooling of interests. The purpose of this paper is to study the problems of accounting and accounting treatment arising from business Combinations.ko_KR
dc.description.statementofresponsibilityopen-
dc.format.extent97-106ko_KR
dc.relation.ispartof연구논문집ko_KR
dc.relation.ispartofseriesVol.8ko_KR
dc.rightsBY_NC_NDko_KR
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/2.0/krko_KR
dc.title企業合倂의 會計處理에 關한 考察ko_KR
dc.title.alternativeA Study on the Accounting for Business Combinationsko_KR
dc.type연구논문ko_KR
dc.contributor.college세무회계과ko_KR
dc.relation.issubpartofseriesNo. 1ko_KR

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