繰延概念に基づく会計基準の動向と経営者の裁量への影響

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概要

• 論文の詳細を見る

• FASB Conceptual Framework Project has established theoretical fundamentals on financial accounting and reporting standards. Recently, it is likely to provide in the view of the reality of balance sheet the base for income measurement for using fair value in accrual accounting. Therefore, Introduction of fair value accounting will bring income measurement to recent bouts of increased volatility and wide swing in market valuation. In these circumstances, this article discusses one set of the standards on accounting for deferral in the standard-setting direction. Conventionally, it was focused from a view point of allocation of flow in a deferred concept. However, in response to the international trend of the recognition of the debt at fair value, accounting standards based on a deferred concept will come to reflect the reality of stock. It become clear that the deferred concept it was considered that was space of management discretion is also exposed to the influence of the logic of a market. Moreover, for example, the latest international accounting standard-setting focused on exploration for and evaluation of mineral resources, the deferred charge based on allocation of flow should be applied accounting for impairment in accounting period subsequent to initial measurement. That is, the logic of a market has attained to the traditional accounting treatment and therefore, it cannot be overemphasized that the validity of management discretion is examined.

• 千葉大学の論文
• 2004-09-29

著者

• 小川 真実

  千葉大学

関連論文

• ジョージ・J・ベンストン, マイケル・ブロムウィッチ, ロバート・E・ライタン, アルフレッド・ワーゲンホファー著, 川村義則・石井明監訳『グローバル財務報告 : その真実と未来への警鐘』(中央経済社, 2009年)
• 会計基準設定の基本姿勢に関する論争と展望
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• IFRS第6号の設定過程と基準設定主体の対応
• 繰延概念に基づく会計基準の動向と経営者の裁量への影響
• 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

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