@article{oai:oiu.repo.nii.ac.jp:00000782,
 author = {山本, 紀生 and Norio, Yamamoto},
 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 = {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., 7, P, 論文, Article},
 pages = {87--107},
 title = {SFAS No.157以前の校正価値概念の改善},
 volume = {31},
 year = {2018},
 yomi = {ヤマモト, ノリオ}
}