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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.67.1-2.1e4be8ba4-74cb-4a1d-b1f5-c9be3a4eaf25
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
01_shuto-hiroshi.pdf (1.6 MB)
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| 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 | |||||
| 言語 | ja | |||||
| 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 | |||||
| 言語 | en | |||||
| 著者 |
首藤, 洋志
× 首藤, 洋志× SHUTO, Hiroshi |
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| アクセス権 | ||||||
| アクセス権 | open access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
| 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 | ||||||
| 内容記述タイプ | Abstract | |||||
| 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. | |||||
| 言語 | en | |||||
| 出版者 | ||||||
| 出版者 | 名古屋大学大学院経済学研究科 | |||||
| 言語 | ja | |||||
| 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 | |||||
| 出版タイプ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| 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 | PISSN | |||||
| 収録物識別子 | 0022-9725 | |||||
| ISSN（Online） | ||||||
| 収録物識別子タイプ | EISSN | |||||
| 収録物識別子 | 2434-5741 | |||||
| 書誌情報 |
ja : 経済科学 巻 67, 号 1-2, p. 1-14, 発行日 2019-09-30 |
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| 著者版フラグ | ||||||
| 値 | publisher | |||||
