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金融商品会計と公正価値
http://hdl.handle.net/10069/6831
http://hdl.handle.net/10069/6831808b290c-e7fb-47f6-96f5-eb01e5e1c480
名前 / ファイル | ライセンス | アクション |
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KJ00004433133.pdf (2.1 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2007-03-13 | |||||
タイトル | ||||||
タイトル | 金融商品会計と公正価値 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | financial instruments | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | fair value | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | present value | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | economic income | |||||
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 | |||||
著者 |
上野, 清貴
× 上野, 清貴 |
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著者別名 | ||||||
姓名 | Ueno, Kiyotaka | |||||
その他のタイトル | ||||||
その他のタイトル | The Financial Instruments Accounting and the Fair Value | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | This paper explains the fair value concept, the informational usefulness of fair value, and the accounting characteristics and functions of fair value changes on the financial instruments accounting. The conclusions are the followings; (1) the general concept of fair value is the present value and the current entry value and exit value are special concepts, (2) such a fair value has all qualitative characteristics that make the information provided in financial statements useful to users, therefore, the information of fair value is useful to users, (3) the changes of fair value are income in essence and the characteristic is the economic income that maintains the earning power of the financial instruments, and (4) the functions of fair value income are to help the decision makings and evaluate the performance of management. Of these conclusions, the most important thing is that the essence of fair value concept is the present value. These conclusions are applicable to the general accounting theory as well as financial instruments accounting. Therefore, this paper is an introduction of the overall fair value accounting and the general accounting theory. | |||||
書誌情報 |
經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報 巻 84, 号 2, p. 1-39, 発行日 2004-09-27 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00069150 | |||||
sortkey | ||||||
P00001-P00039 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 經營と經濟. vol.84(2), p.1-39; 2004 |