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包括的公正価値会計の動向と業績報告の論理 : 金融商品会計を視点に

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タイトル: 包括的公正価値会計の動向と業績報告の論理 : 金融商品会計を視点に
その他のタイトル: The International Movement on Comprehensive Fair Value Measurement Model Accounting and on Performance Reporting
著者: 今田, 正
著者(別表記) : Imada, Tadashi
発行日: 2003年 6月25日
引用: 經營と經濟. vol.83(1), p.139-159; 2003
抄録: This research will address the conceptual foundations being developed by the IASB/ASB performance reporting project for the format of the single statement of comprehensive income. Because, in recent years, development in the financial reporting model, including the greater use of fair value and reflecting the change in those fair value in the income statement, has placed a strain on the traditional income statement. This has led to the questions about the scope of performance and how it should be reported. Issues addressed in this project include next propositions, that is, (i) There should be a single statement of comprehensive income which should report all increase or decreases in net asset, other than those arising from transactions with owners. (ii) Recycling between categories in the statement and between the statement of shareholders' equity would be prohibited. (iii) All component of comprehensive income are classified as a matrix of four categories (income before re-measurement or re-measurement, and business or financing) such that total business income less total financing expenses is equal to comprehensive income. This paper examine the theoretical issues related to the proposed columnar distinctions in the statement of comprehensive income.
キーワード: performance reporting / comprehensive income / shareholder value
URI: http://hdl.handle.net/10069/6821
ISSN: 02869101
資料タイプ: Departmental Bulletin Paper
出現コレクション:第83巻 第1号

引用URI : http://hdl.handle.net/10069/6821



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