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会社法における分配可能額算定上の配当規制
https://ic.repo.nii.ac.jp/records/911
https://ic.repo.nii.ac.jp/records/9112fe41a59-11a5-4e71-958c-771e78a9cce4
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
2-06_Nagashima (1.4 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2021-02-08 | |||||||||
| タイトル | ||||||||||
| タイトル | 会社法における分配可能額算定上の配当規制 | |||||||||
| タイトル | ||||||||||
| タイトル | Dividends regulations of the distributable amount in the Companies Act | |||||||||
| 言語 | en | |||||||||
| 言語 | ||||||||||
| 言語 | jpn | |||||||||
| 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 |
長島, 正浩
× 長島, 正浩
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| 著者別名 |
NAGASHIMA, Masahiro
× NAGASHIMA, Masahiro
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| 抄録 | ||||||||||
| 内容記述タイプ | Abstract | |||||||||
| 内容記述 | In accordance with the Companies Act the following account regulations are to be conducted. One being information disclosure and the other being dividend regulation. This is not unique to our country; the same corporate law applies in each country. However, the Companies Act Article 431, “The accounting for a Stock Company is to be subject to the business accounting practices generally accepted as fair and appropriate”, and therefore “laws and regulations must comply with accounting standards set by private organizations” appears to be implied. Furthermore, based on the data compiled for information disclosure and because there are provisions regulating dividends, there appears to be a complex computation structure. In this paper, I inspected the validity of the dividend limitations imposed by the accounting entries when this type of distributable amount is calculated. I particularly examined the goodwill valuation method. |
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| 書誌情報 |
茨城キリスト教大学紀要 II.社会・自然科学 en : Journal of Ibaraki Christian University II. Social and Natural Sciences 巻 54, p. 167-179, 発行日 2020 |
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| 出版者 | ||||||||||
| 出版者 | 茨城キリスト教大学 | |||||||||
| ISSN | ||||||||||
| 収録物識別子タイプ | ISSN | |||||||||
| 収録物識別子 | 13426370 | |||||||||
