@article{oai:oiu.repo.nii.ac.jp:00001028,
 author = {山本, 紀生 and Yamamoto, Norio},
 issue = {2},
 journal = {国際研究論叢 : 大阪国際大学紀要, OIU journal of international studies},
 month = {Jan},
 note = {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., 4, P, 論文, Article},
 pages = {55--74},
 title = {公開草案（公正価値測定）設定のデュープロセス},
 volume = {32},
 year = {2019},
 yomi = {ヤマモト, ノリオ}
}