IAS/IFRSの会計目的観と資産認識基準の一貫性に関する一考察(影山僖一先生、高木泰典先生退職記念号)

概要

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The purpose of this paper is to clarify the consistency of IAS/IFRS with "Framework". In this paper, to evaluate this consistency, two bases are used. The first one is the consistency with recognition bases. Theoretical idea underling framework is asset-liability approach. In this approach, an asset is recognized when it is probable that the future economic benefits will flow to the entity and the asset has a cost or value. And a value of assets have to be evaluated in balance sheet date. Several important regulations of asset recognition and measurement in IAS/IFRS are evaluated in the point of view that evaluation is required or not. The second one is the usefulness to predict "permanent earnings". The object of financial reporting according IAS/IFRS is to provide information that is useful to wide range of users in making economic decisions. In making economic decisions related the entity, to predict permanent earnings is one of the most important factors. When provided financial information according to IAS/IFRS would be useful to predict permanent earnings, IAS/IFRS would be consistent with framework. The result of this study is summarized the next table.[table]
千葉商科大学の論文