時価評価導入による財務諸表への影響について
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概要
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The financial accounting of business enterprise is usually based on accrual basis. Today it has been argued with considerable force that current market value should be introduced into the accrual accounting more and more. In no distant future it is required that new financial instruments, as the derivative securities, are valuated by current value. The system of the financial statements will be deeply influenced by the introduce of that. In that case maybe the link of balance sheet with profit and loss statement become weaker.
- 1997-12-22