第43巻第2号【論説】固定資産の費用化と評価に関する現代的課題

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あいねやすこ
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1 G. O ) cost value postulate of continuity 10 2) 2 1) G. O. May 1943 Financial Accounting A Distillation of Experience Scholars Book Co. Chapter pp.86, 7-89, 90 2) 2004 Vol.56 No.1

2 ) 4 3) I Korevo 1912 Die Bewertung der Vermö gensgegenstä nde PP 121 2

3 3 1 4) depreciation depletion amortization 1 1 Depreciation Depletion Impairment Tangibles Intangibles Deferred Charges R&D Not amortized 1 Depreciation 1 Depreciation Amortization Amortization Amortization Expensed Not capitalized Depletion R.N. Anthony 1999 Accounting Text and Cases p.187 Impairment Impairment Impairment Impairment Impairment 2 Impairment 4) Vorurteil E. Schmalenbach 1962 Dynamische Bilanz 13Auflage p 102

4 IAS40 2 SFAS141 M&A 1 2 sale investment property IAS40 par 24

5 IAS IAS IAS2-Inventories IAS16-Property, Plant and Equipment IAS17-Leases IAS40-Investment Property IAS41-Agriculture IAS40-par. 4-b par. 6 par. 4 to earn rental capital appreciation biological assets IAS16 40 IAS16 40

6 IAS16 Property, Plant And Equipment IAS40 Investment Property initial measurement at cost at cost subsequent measurement fair value fair value model- cost model- 5) 5) W.A. Paton 1952 Asset Accounting Macmillan Company

7 pp purchase 2 3 investment acquisition M A 4 gift inheritance 5 growth accretion 1 2 arms s length transactions cost actual cost incurred 3 M&A A B A B 1943

8 legal fiction accounting convention p D 4 SFAS16 par 8 non-reciprocal transaction IAS20 par 13 deferred income par capitalization

9 9 1 2 advanced payments p. 194 trial and error 3

10 IAS par. 7 8 par. 11 par. 12 par. 14

11 SFAS SEC Accounting Series Release No ) FASB 1979 SFAS34 Schroeder 2001 SFAS34 acquisition period par. 8 par. 9 par. 12, 13 6) Richard G. Schroeder Financial Accounting Theory and Analysis, 2001, John Wiley and Sons, Inc. Chapter 8 p. 240

12 capitalization betterment par ) 3 Income Plant Cost p. 81 7) W. A. Paton, A. G. Littleton 1940 An Introduction to Corporate Accounting Standards 1957 AAA 34

13 13 deferred charges combination of materials and services 1 1 services SFAC6 structures equipment p IT 54

14 retirement policy ) - 8)

15 15 effort accomplishment matching 82 value cost depreciation cost allocation expiration of cost or value wear tear extraordinary damage reserve for depreciation 9) half-truth out-of-pocket 11 9)

16 net income before deduction of accruing depreciation reserve p. 236 EBITDA 10) ) LIFO LIFO 3 LIFO FIFO replacement cost capital maintenance 10) K G SG&A 11)

17 17 12) 13) arbitrary assumptions 40 investment property B p. 49 F 4 12) Paton Asset Accounting, Chapter 14, p ) Schroeder Financial Accounting Theory and Analysis 2001 Chapter 8, p. 244

18 Zugang Abgang Zushreibung Abschreibung Erfolg ) pp. 82, 3 service life salvage removal cost 3 14)

19 19 3 estimation comprehensive examination store of services Der Grundsatz der Vorsicht 15) Lebensdauer Restwerts pp. 108, 9 16) 15) pp ) ASB 8

20 salvage residual value salvage removal cost p ,000 3,000 53,000 p. 107 ASB retirement obligations 3

21 FASB SFAS143 Accounting for Asset Retirement Obligations 3 Appendix B Edison Electric

22 p services A B B A

23 ) )

24 ) future events 19) 2 SFAS121 A 18) ) FASB Original Pronouncements APB20, par. 10

25 25 par ) ) par. 106 IAS36 20) )

26 E. H. 2005

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_™rfic 512008 14 Ikeda Yukinori This paper examines accounting for stock issuing cost. Series of transactions from stock issuance to payment of stock issueing cost need to consider by dividing into three elements;