{"id":61194,"date":"2025-02-24T16:35:59","date_gmt":"2025-02-24T07:35:59","guid":{"rendered":"https:\/\/mitena.co.jp\/n-nisa\/?post_type=glossary&p=61194"},"modified":"2025-02-24T16:36:00","modified_gmt":"2025-02-24T07:36:00","slug":"goodwill","status":"publish","type":"glossary","link":"https:\/\/mitena.co.jp\/n-nisa\/glossary\/goodwill\/","title":{"rendered":"\u306e\u308c\u3093"},"content":{"rendered":"

企業が保有するブランド力や技術力、ノウハウなどの目に見えない価値ある資産。M＆Aで買収したのれん<\/a>代は、日本基準だと20年にわたって減価償却<\/a>する。IFRS<\/a>では、のれんの価値が大きく低下しなければ減価償却する必要がない。<\/p>\n\n\n\n\n","protected":false},"excerpt":{"rendered":"

企業が保有するブランド力や技術力、ノウハウなどの目に見えない価値ある資産。M＆Aで買収したのれん代は、日本基準だと20年にわたって減価償却する。IFRSでは、のれんの価値が大きく低下しなければ減価償却する必要がない。<\/p>\n","protected":false},"author":1,"featured_media":0,"menu_order":0,"template":"","meta":{"swell_btn_cv_data":"","footnotes":""},"class_list":["post-61194","glossary","type-glossary","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/mitena.co.jp\/n-nisa\/wp-json\/wp\/v2\/glossary\/61194","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mitena.co.jp\/n-nisa\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/mitena.co.jp\/n-nisa\/wp-json\/wp\/v2\/types\/glossary"}],"author":[{"embeddable":true,"href":"https:\/\/mitena.co.jp\/n-nisa\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":0,"href":"https:\/\/mitena.co.jp\/n-nisa\/wp-json\/wp\/v2\/glossary\/61194\/revisions"}],"wp:attachment":[{"href":"https:\/\/mitena.co.jp\/n-nisa\/wp-json\/wp\/v2\/media?parent=61194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}