資産除却の会計に関する一考察

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概要

• 論文の詳細を見る

• Event of asset retirement is future event. We have two methods to account for this event. One is based on revenue-expense view and the other is asset-liability view. Though the former recognizes expense of asset retirement at when it accrue, the latter recognizes obligation as liability. Deference of two methods is whether obligation for asset retirement is recognized or not. Statement of Financial Accounting Standard No.l43(SFAS.143) recognizes the obligation as liability and measures it fair value. This statement describes that accounting for asset retirement obligation is based FASB's framework (Statement of Financial Accounting Concept No.7(SFAC.7)). If asset retirement obligation is recognized, asset retirement cost is capitalized and depreciation. The purpose of these treatments are fair value measurement. I think that the view depends on significance of information about asset retirement. In Japan, accounting for asset retirement is based on revenue-expense view. Recently, We are interested in those off-balance obligations. So, we should be considered those obligations.

• 埼玉学園大学の論文

著者

• 大塚 浩記

  埼玉学園大学経営学部

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