現在価値評価の普及と経営者の裁量への影響 : 米国財務会計基準書第143号に焦点を当てて

概要

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This article discusses the impact on management discretion about the use of present value for the purpose of fair value measurement on liabilities. On discussing above the subject, I focused on SFAS No.143: Asset Retirement Obligations, which is first statement about fair value measurement on liability when SFAC No.7: Using Cash Flow Information and Present Value in Accounting Measurements was published. As to fair value measurement on liabilities, the use of present value will be expected to facilitate decision usefulness because of improving reality on stock and avoid recognizing unrealized profit. In consideration of the characteristics of event that creates asset retirement obligations, there are conceptually two types of obligations, which are incurred upon acquisition, or any time during the operating life of an asset, either ratably of nonratably. As practical problem, however it is difficult to identify them separately. Therefore, it is necessary to management judgments. It has been seemed that fair value measurement eliminate management discretion. But, in the sense of recognition of liabilities reflected the incurrence situation, and thus, if the quality and transparency of financial reporting will be improved, it will be the space of management discretion in present value measurement as fair value.
千葉大学の論文
2004-03-10