@article{oai:nagoya.repo.nii.ac.jp:02005325, author = {池村, 恵一 and IKEMURA, Keiichi}, issue = {3}, journal = {経済科学, The Economic Science}, month = {Mar}, note = {This article aims to study the presentation items of share acquisition rights on financial statements under IFRSs, through analysis of case studies. I found that there is a certain variation in the presentation items of share acquisition rights, especially stock options. The cause of that variation seems to depend on accounting procedures on J-GAAP, in spite of the financial statements under IFRSs. A proper usage of IFRSs depends on jurisdiction’s existing accounting structures, including the corporate act system. These cases are actually presented by applying a combination of accounting under IFRSs and J-GAAP. I also found that there is a unique accounting for stock option forfeiture and lapsed vested stock options. For example, in that accounting for those events, this treatment would reduce ‘other items of owner’s equity’ and increase ‘retained earnings’. This approach seems to be a proper way of accounting under IFRSs because it involves a transfer between equity items. However, from the accounting perspective, there is a complete distinction between capital surplus and retained earnings. The transfer between those accounts would lead to some problems., 「制度会計における課題」特集}, pages = {11--23}, title = {IFRS適用財務諸表における新株予約権の表示 : 事例分析からみた表示や失効の会計処理のばらつきの様相}, volume = {70}, year = {2023} }