時価評価損益の損益計上に纏わる再考察
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概要
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In March 2001, the current value accounting of derivative was introduced, and it targets on valuable securities, derivative trading in current value appraisal. Only after the burst of Bubble Economy, when many companies went bankrupted, it was exposed that a great number of companies had liabilities in excess of assets. This was due to the fact that there existed many hidden loss which was not included in a balance sheet. One of the aims at introducing current value accounting is to eliminate ambiguity that a balance sheet does not state, and to correctly disclose the asset of the company. In other words, it is supposed that the Current Value Accounting was aimed at providing the information that enables the investors and the parties concerned to judge such as "a company that is on the verge of collapse" or "a company in collapse". According to studies of current value accounting and price fluctuation accounting that have been done since old days, the situation where appraisal profit occurs is comparatively more remarked. There seemed to be more arguments on the cases in which the value of possessed assets rises, the current price exceeds acquired cost, and the difference between those two emerges as a profit. In other words, the studies mainly been done under the economic environment namely inflation. However, this time, the current value accounting required in our country is the one, which is required in a totally opposite economic envirorment to inflation, namely deflation. In this regard, the studies were in a different situation from previous studies of current value accounting. In the previous studies on current value accounting, the accounting transactions both in the case of inflation and deflation were considered. However there seemed to be little studies on the case in which the current value accounting is introduced in the time of deflation since the need in introducing it often appears in the time of inflation. As stated above, the current value accounting in our country was introduced in the time of deflation. Therefore, the introduction was under bad situations where stock prices decrease, the appraisal loss of derivative occurs while the assets such as lands, buildings, and credits lose their values. In this paper, re-investigation of the current value accounting carried out in our country is done. The points in which re-investigation takes place are firstly, if the appraisal standards of valuable securities by the purposes of possession was done properly, and secondly if it was appropriate that the result of the appraisal was placed on financial reports as forms of adding up to a statement of profit and loss, and a change of a balance sheet price. The re-investigation is carried out based on these two points. Additionally, the corporate ways of reacting to these 2 matters is investigated. By investigating this, it shall be possible to verify whether the effects of introducing current value accounting expected initially was realized or not.
- 四国大学の論文
- 2003-12-25