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  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 67(1-2)

資産負債観と収益費用観に関する独立説から結合説への変容過程 : 歴史的原価会計と公正価値会計との関連性に触れながら

https://doi.org/10.18999/ecos.67.1-2.1
https://doi.org/10.18999/ecos.67.1-2.1
e4be8ba4-74cb-4a1d-b1f5-c9be3a4eaf25
名前 / ファイル ライセンス アクション
01_shuto-hiroshi.pdf 01_shuto-hiroshi.pdf (1.6 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2019-10-08
タイトル
タイトル 資産負債観と収益費用観に関する独立説から結合説への変容過程 : 歴史的原価会計と公正価値会計との関連性に触れながら
その他のタイトル
その他のタイトル Revisit the Asset/Liability View and the Revenue/Expense View : Referring to the Measurement Attributes of Historical Cost and Fair Value
著者 首藤, 洋志

× 首藤, 洋志

WEKO 93682

首藤, 洋志

Search repository
SHUTO, Hiroshi

× SHUTO, Hiroshi

WEKO 93683

SHUTO, Hiroshi

Search repository
キーワード
主題Scheme Other
主題 asset and liability view
キーワード
主題Scheme Other
主題 revenue and expense view
キーワード
主題Scheme Other
主題 historical cost
キーワード
主題Scheme Other
主題 fair value
キーワード
主題Scheme Other
主題 mixed measurement attribute model
抄録
内容記述 With regard to the calculation of net income, two confrontational approaches have been suggested in accounting literature. One is the asset/liability view in which the net income is calculated as the change in net asset at the beginning and end of an accounting period, excluding the change caused by transactions with shareholders. The other is the revenue/expense view in which the net income is calculated as the realized revenue deducting matched expenses during an accounting period. Both views were not originally connected to certain measurement attributes such as historical cost and fair value. However, after 2004 when the Financial Accounting Standard Board (FASB) and the International Accounting Standard Board (IASB) suggested the comprehensive fair value model in which all financial instruments are measured at fair value. The objective of this study is to revisit the asset/liability view and the revenue/ expense view by referring to the controversial discussions on measurement attributes of historical cost and fair value. The findings of this study reveal that accounting standards-setters such as the FASB, the IASB, as well as the Accounting Standards Board of Japan (ASBJ) support the application of a mixed measurement attribute model; however, they mostly fail to show the criteria when historical cost (or fair value) should be applied to achieve the purposes of financial statements.
内容記述タイプ Abstract
出版者
出版者 名古屋大学大学院経済学研究科
言語
言語 jpn
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
ID登録
ID登録 10.18999/ecos.67.1-2.1
ID登録タイプ JaLC
ISSN(print)
収録物識別子タイプ ISSN
収録物識別子 0022-9725
ISSN(Online)
収録物識別子タイプ ISSN
収録物識別子 2434-5741
書誌情報 経済科学

巻 67, 号 1-2, p. 1-14, 発行日 2019-09-30
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