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金融商品の公正価値測定と損益の認識


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Title: 金融商品の公正価値測定と損益の認識
Other Titles: Recognition of Gains and Losses Resulting from Measuring Financial Instruments at Fair Value
Authors: 今田, 正
Authors (alternative): Imada, Tadashi
Issue Date: 24-Mar-2000
Publisher: 長崎大学経済学部 / Faculty of Economis, Nagasaki University
Citation: 経済学部研究年報, 16, pp.51-62; 2000
Abstract: The prlmary purpose of the paper is to analyse a reasoned framework of principles that will provide the basis for the development of one or more accounting standards for recognition and measurement of financial instruments and for the presentation of resulting gains and losses.  A number of national standard-setters and The International Accounting Standards Committee have undertaken a project to develop the standards on various aspects of recognition and measurement of financial instruments.For example,IASC completed an interim international standards on recognition and measurement of financial instruments in 1998.The common features of those proposal are recognition of financial instruments at the time an enterprise becomes a party to the underlying contract and measurement of all financial assets and financial liabilities at fair value.  The paper examines if fair value measurement of financial instruments on balance sheet make sense what do the resulting gains and losses represent?
URI: http://hdl.handle.net/10069/26200
ISSN: 09108602
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 16

Citable URI : http://hdl.handle.net/10069/26200

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