減損会計に関する研究II : 概念フレームワークと計算構造を中心に

概要

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Recently, the idea of the accounting for impaired assets "When the value of fixed assets remarkably falls, the appraisal loss is summed up" is established internationally as a general accounting. And, "Basis of accounting that lay impaired fixed assets" was made public in our country in August, 2002. As a rule, the standard came to execute it at the business term (However, early application at the business term that ended after March 31, 2004 was allowed) that began after April 1, 2005. In this paper, about the accounting for impaired assets, the concept framework of the accounting for impaired assets is considered from the outlook on accounting on the profits and loss approach and the assets and liabilities approach, and the correspondence with a present accountancy is discussed in Chapter 1. We clarify the problem of the concrete accounting for impaired assets of fixed assets shown by "Basis of accounting that lies impaired fixed assets" in the Chapter 2. We consider the discount rate of the cash flow in the future used when the utility value is calculated in the Chapter 3. In Chapter 4 we examine the assessment procedure of different fixed assets in the accounting for impaired assets and market-value accounting. Moreover, it explains the processing method when the recoverable amount exceeds the carrying amount.
宮城大学の論文
2006-03-20