リアル・オプション会計と公正価値利益

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タイトル別名
  • リアル オプション カイケイ ト コウセイ カチ リエキ
  • Real Option Accounting and Fair Value Income

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The purpose of this paper is to clarify the relation between the real option accounting and the fair value accounting, and describe the calculation method of the fair value income. The followings are stated: (1) Current cost, sale value, and present value are the special concepts of fair value, and real option value is the general concept. (2) The method of preparing a fair value balance sheet is to calculate corporate value by present value accounting first, then calculate corporate value by real option accounting, and prepare the fair value balance sheet based on these proceedings. (3) There are general approach and individual approach as the method of calculating fair value income, and the difference between both fair value incomes is the change of the good will in one period. (4) The general approach is the real option accounting, and this accounting can calculate the true income of a corporation. The conclusion is that the real option accounting is the general forms of contemporary fair value accounting theoretically and play an important role of a general theory of contemporary accounting not only practically but also theoretically.

長崎大学経済学部研究年報. 2007, 23, p. 1-22

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