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タイトル: 公正価値測定のフレームワーク化
その他のタイトル: Establising a Framework for the Fair Value Measurement
著者: 今田, 正
著者(別表記) : Imada, Tadashi
発行日: 2005年 3月25日
引用: 長崎大学経済学部研究年報. vol.21, p.39-48; 2005
抄録: In June 2004, Financial Accounting Standards Board issued Proposed Statement of Financial Accounting Standards Fair Value Measurements that establishes a framework of fair value measurement. That is to say, the aim of this statement is to establish the fair value framework applies broadly to financial and nonfinancial assets and liabilities that would use in all estimates of fair value. As a basis of the framework, the statement establishes a hierarchy that consist of three broad categories of the assumptions and data that should be used to estimate fair value and three valuation techniques consistent with the market approach, income approach, and cost approach. The point is that the statement requires that in the absence of quoted prices for identical or similar assets or liabilities, fair value be estimated using multiple valuation techniques consistent with the market approach, income approach and cost approach whenever the information necessary to apply those techniques is available without undue cost and effort. The paper discusses these features of the statement and examines the accounting implications of establishing the framework of fair value measurements.
キーワード: fair value / fair value hierarchy / multiple valuation techniques
URI: http://hdl.handle.net/10069/6888
ISSN: 09108602
資料タイプ: Departmental Bulletin Paper

引用URI : http://hdl.handle.net/10069/6888



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