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現在価値測定と負債の測定


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Title: 現在価値測定と負債の測定
Other Titles: Present Value and Measurement of Liabilities
Authors: 今田, 正
Authors (alternative): Imada, Tadashi
Issue Date: 25-Jun-1998
Publisher: 長崎大学経済学会
Citation: 経営と経済, 78(1), pp.33-51; 1998
Abstract: This paper discusses fundamental recognition and measurement issues relating to fair value accounting. Especially, our goal is to investigate fundamental accounting implication of using present value in accounting measurement. In October 1997, the Financial Accounting Standards Board issued a Exposure Draft, Using Cash Flow Information in Accounting Measurements. This Statement provides a framework for using future cash flows as the basis for an accounting measurement. That is to say, the Board’s role is incorporating the objectives and conceptual basis for using present value techniques in financial accounting measurement into its conceptual framework. So, we analyse two measurement issues relating to present value accounting for liabilities and the implication of indentifying three measurement objectives for liabilities.
URI: http://hdl.handle.net/10069/29111
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 78 No. 1

Citable URI : http://hdl.handle.net/10069/29111

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