金融商品の時価会計 : 時価情報がもたらす会計変革
スポンサーリンク
概要
- 論文の詳細を見る
The principle of accounting is changing to current price principle from acquisition cost principle. The current price accounting of today is different from current cost receding. Accounting has been interested in banks rather than in the investors. The investor would be able to get current price information even from acquisition cost information. The derivative accounting is the hedge for risk. Giving it the future transaction and the forward transaction is a derivative transaction. The option is the right to sell future merchandise. Default risk requires the control of the current price. The current price accounts require risk control. The change to the current price accounting means arrival of the era where the self responsibility principle is asked.
- 東海学園大学の論文
- 2003-03-31
著者
関連論文
- 利害調整のための内部統制
- M&Aと企業結合会計 : のれん償却の問題点と企業価値評価
- M&Aと企業結合会計--のれん償却の問題点と企業価値評価
- オートポイエーシスとしての内部統制
- 情報提供会計としての時価・減損会計 : 取得原価主義会計からの再考
- 「ザ・ゴール(The Goal)」
- 金融商品の時価会計 : 時価情報がもたらす会計変革