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タイトル: 金融商品会計と公正価値
その他のタイトル: The Financial Instruments Accounting and the Fair Value
著者: 上野, 清貴
著者(別表記) : Ueno, Kiyotaka
発行日: 2004年 9月27日
引用: 經營と經濟. vol.84(2), p.1-39; 2004
抄録: This paper explains the fair value concept, the informational usefulness of fair value, and the accounting characteristics and functions of fair value changes on the financial instruments accounting. The conclusions are the followings; (1) the general concept of fair value is the present value and the current entry value and exit value are special concepts, (2) such a fair value has all qualitative characteristics that make the information provided in financial statements useful to users, therefore, the information of fair value is useful to users, (3) the changes of fair value are income in essence and the characteristic is the economic income that maintains the earning power of the financial instruments, and (4) the functions of fair value income are to help the decision makings and evaluate the performance of management. Of these conclusions, the most important thing is that the essence of fair value concept is the present value. These conclusions are applicable to the general accounting theory as well as financial instruments accounting. Therefore, this paper is an introduction of the overall fair value accounting and the general accounting theory.
キーワード: financial instruments / fair value / present value / economic income
URI: http://hdl.handle.net/10069/6831
ISSN: 02869101
資料タイプ: Departmental Bulletin Paper
出現コレクション:第84巻 第2号

引用URI : http://hdl.handle.net/10069/6831



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