現在価値評価の普及と経営者の裁量への影響 : 米国財務会計基準書第143号に焦点を当てて   :   The Permeation of Present Value-based Valuation into Accounting Measurement and its Impact on Management Discretion : The Focus on SFAS No.143: Accounting for Asset Retirement Obligations 

作成者 小川, 真実
作成者 (ヨミ) オガワ, マサミ
作成者の別表記 OGAWA, Masami
日本十進分類法 (NDC) 330
内容 This article discusses the impact on management discretion about the use of present value for the purpose of fair value measurement on liabilities. On discussing above the subject, I focused on SFAS No.143: Asset Retirement Obligations, which is first statement about fair value measurement on liability when SFAC No.7: Using Cash Flow Information and Present Value in Accounting Measurements was published. As to fair value measurement on liabilities, the use of present value will be expected to facilitate decision usefulness because of improving reality on stock and avoid recognizing unrealized profit. In consideration of the characteristics of event that creates asset retirement obligations, there are conceptually two types of obligations, which are incurred upon acquisition, or any time during the operating life of an asset, either ratably of nonratably. As practical problem, however it is difficult to identify them separately. Therefore, it is necessary to management judgments. It has been seemed that fair value measurement eliminate management discretion. But, in the sense of recognition of liabilities reflected the incurrence situation, and thus, if the quality and transparency of financial reporting will be improved, it will be the space of management discretion in present value measurement as fair value.
公開者 千葉大学経済学会, 千葉大学総合政策学会
コンテンツの種類 紀要論文 Departmental Bulletin Paper
DCMI資源タイプ text
ファイル形式 application/pdf
ISSN 0912-7216
NCID AN10005358
掲載誌情報 千葉大学経済研究 Vol.18 no.4 page.1-22 (20040310)
情報源 Economic journal of Chiba University
言語 日本語
著者版フラグ publisher

Total Access Count:

728 times.

Related Materials in