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公開草案(公正価値測定)設定のデュープロセス
https://oiu.repo.nii.ac.jp/records/1028
https://oiu.repo.nii.ac.jp/records/10288c77a3cb-df82-4225-abe3-266f9143192f
名前 / ファイル | ライセンス | アクション |
---|---|---|
32-2-055.pdf (623.6 kB)
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Item type | [ELS]紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2019-02-09 | |||||
タイトル | ||||||
タイトル | 公開草案(公正価値測定)設定のデュープロセス | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Due Process of Setting the Exposure Draft: Fair Value Measurement | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 公正価値測定 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | デュープロセス | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 公正価値階層 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 評価技法 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | AAA財務会計基準委員会 | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10110523 | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P | |||||
著者 |
山本, 紀生
× 山本, 紀生 |
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記事種別(日) | ||||||
内容記述タイプ | Other | |||||
内容記述 | 論文 | |||||
記事種別(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | Article | |||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | This article follows the development of the Exposure Draft (hereafter the ED),Fair Value Measurement, which provides guidance to measure fair value. The article investigates the concept of fair value and its measurement framework in the ED. The FASB had developed the guidance under the due process which is set out in the Rules of Procedure, which describes the standard-setting process,including the issuing of the ED for public comment, which took place in June 2004. It was composed of four main parts: (1) the definition, (2) a hierarchy of inputs for determining fair value, (3) valuation techniques, including valuation premises, and (4) disclosures. The AAA Financial Accounting Standards Committee, a respondent, commented on matters that were conceptually inconsistent or unclear. I discuss the issues raised by this committee. |
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書誌情報 |
国際研究論叢 : 大阪国際大学紀要 en : OIU journal of international studies 巻 32, 号 2, p. 55-74, 発行日 2019-01-31 |
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表示順 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 4 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 09153586 |