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SFAS No.157以前の校正価値概念の改善
https://oiu.repo.nii.ac.jp/records/782
https://oiu.repo.nii.ac.jp/records/7827912413e-9e4d-47b8-800e-4d8ffe9b0b7a
名前 / ファイル | ライセンス | アクション |
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31-2-087.pdf (341.9 kB)
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Item type | [ELS]紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2018-02-23 | |||||
タイトル | ||||||
タイトル | SFAS No.157以前の校正価値概念の改善 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Improving the Concept of Fair Value before SFAS No.157 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 測定 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 公正価値 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 公表市場価格 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 現在価値 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 経済的論拠 | |||||
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× Norio, Yamamoto |
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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 | The purpose of this article is to follow the improvement in the concept of fair value before SFAS No.157. The article investigates the concept of fair value and its estimation methods in ARB, APBO and SFASs before SFAS No.157. Many standards have adopted similar but different concepts of fair value in their measurement requirements, though the concepts have been improved gradually. The measurement methods of fair value have been structured into two tiers. In the first tier, quoted market prices should be used. In the second tier, if quoted market prices are not available, the measure of fair value should be estimated by using the valuation techniques such as the present value method. Thus economic thought and marketplace realities form the basis of the improvements of the concept of fair value and its estimation methods in U.S. GAAP. |
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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 31, 号 2, p. 87-107, 発行日 2018-01-31 |
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表示順 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 7 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 09153586 |