自己株式の会計に関する若干の考察 : 吾国の実態調査を基礎として

概要

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The purposes of this report are to out look the practices of reacquired stock in our corporations, to analyze the results as compared with those in America, and to think a few accounting problems concerning them. From this point of view, it is formed of following three contents. First, outlooking some 700 of our corporations, we found out 11 that reported reacquired stock on their balance sheet, and then asked of them about the cause of reacquiring, valuation, treatment of gain or loss resulting from the resale of the reacquired stock and so forth. Second, we assay the difference between the practices of reacquired stock accounting in our corporations and those in America. In this respect, the differences, we think, are mainly due to the provisions of the commercial law. Third, Dealing with the accounting problems of reacquired stock, we consider the two points : 1. Its treatment on the balance sheet. 2. Its valuation at the time of the reacquiring. The first problem is that whether it is set forth at the asset section or within the stockholders' equity section of the balance sheet. The second problem is that whether it should be valued at "cost" or "par value".
慶應義塾大学の論文
1960-06-25