金融商品会計と公正価値

• 上野, 清貴

書誌事項

タイトル別名

• キンユウ ショウヒン カイケイ ト コウセイ カチ
• The Financial Instruments Accounting and the Fair Value

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.

經營と經濟. vol.84(2), p.1-39; 2004

収録刊行物

• 經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報

  經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報 84 (2), 1-39, 2004-09-27

  長崎 : 長崎大学経済学会

キーワード

• financial instruments
• fair value
• present value
• economic income

詳細情報

• CRID: 1050568772250615552
• NII論文ID: 110004998154
• NII書誌ID: AN00069150
• ISSN: 02869101
• HANDLE: 10069/6831
• NDL書誌ID: 7126476
• Web Site: https://nagasaki-u.repo.nii.ac.jp/records/23508
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I7126476
• 本文言語コード: ja
• 資料種別: departmental bulletin paper
• データソース種別:
  • IRDB
  • NDL
  • CiNii Articles
  • KAKEN