条件付償還義務株式の会計処理について

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2 ASBJ ASBJ

3 FASB Statement of Financial Accounting Standards FAS FAS FAS mandatorily redeemable financial instruments nternational Financial Reporting Standards

4 FASB

5 DES DES A A BCB

6 RMBCA: Revised Model Business Corporation Act i ii iii RMBCA c FAS FAS pars.a FAS par.a FAS par.a FAS par.a FIN FAS footnote

7 FASB FASB FASBpar. FASB pars. FAS FAS, par.

9 ASBJ ASBJ ASBJ Q Q

10 FAC par. FAC par. a b c FASB Statements on Auditing Standards SECRegulation S-X Regulation S-X GAAP ASR FAC ownership relationship par. a FAC FAS pars.b

11 par value stock paid-in capital in excess of paradditional paid-in capital no-par stock stated value FAS par. FAS par.b pars.ab Kieso, Weygandt, and Warfieldpp. FAC pars. Kieso, Weygandt, and Warfieldpp. APB par. ARB Ch APB par.

12 FAS par. FAS par.a SEC FAS redeemable preferred stock ASR SEC debt a b c stockholders equity non-redeemable common stock other stockholders equityregulation S-X d FASFAS ASR FASB Discussion Memorandum: an analysis of issues related to Distinguishing between Liabilities and Equity Instruments and Accounting for Instruments with Characteristics of Both FASB put option on an enterprise s own stock call option written on an ASR Regulation S-X

13 enterprise s own stock puttable common stock FASB Accounting for Financial Instruments with Characteristics of Liabilities, Equity, or Both FASBFASB FAS FAS ASR FAS par. FASB IASBFASB a b c

14 IASB Framework for the Preparation and Presentation of Financial StatementsIASC IASC par. par. par. IAS IAS i ii IAS par. IAS par. IAS par. a

15 IAS pars. b BC IAS par. IAS IAS par. IAS IAS IASB FASB FASB IASB FASB IAS32, pars. AG a genuine b IASB FASB

17 FASB FASB FASB FASBa b 3 c FASB a. b. c. d. e. f.

18 FASB probability-based approach

19 FAS FAS FASpar. FASpar. IASIAS provision FAS FAS FAS probability FAS FAS FAC FASB Selected Issues Relating to Assets and Liabilities with Uncertainties IASIAS IAS contingency pars.

20 FAS IAS FAS Nair, Rittenberg, and Weygant ASR SEC ASR SEC Nair, Rittenberg, and Weygant SEC FASB FAS

21 FAS par.

23 FASB par. FASBpar.

24 FASB par.

25 FASB physical settlement FASB FASBpars. FASBpar. FASBpar. FASB par. FAS par.

26 FAS pars. A IAS par.ag b FAS par. FASB Foste IAS IASB LeisenringIAS par.do

27 FAS IASB

29 DES DDS IASB JICPANo. Financial Accounting Standards Board (FASB), Statement of Financial Accounting Concepts No. 6: Elements of Financial Statements, Norwalk, CT: FASB, 1985., Discussion Memorandum: Distinguishing between Liabilities and Equity Instruments and Accounting for Instruments with Characteristics of Both, Norwalk, CT: FASB, 1990., Exposure Draft: Proposed Amendment to FASB Concepts Statement No. 6 to Revise the Definition of Liabilities, Norwalk, CT: FASB, 2000a., Exposure Draft: Proposed Statement of Financial Accounting Standards Accounting for Financial Instruments with Characteristics of Liabilities, Equity, or Both, Norwalk, CT: FASB, 2000b., Statement of Financial Accounting Standards No. 150: Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity, Norwalk, CT: FASB, 2003., Milestone Draft Proposed Classification for Single-Component Financial Instruments and Certain Other Instruments, Norwalk, CT: FASB, 2005., Invitation to Comment: Selected Issues Relating to Assets and Liabilities with Uncertainties, Norwalk, CT: FASB, International Accounting Standards Board (IASB), International Accounting Standard 37: Provisions, Contingent Liabilities and Contingent Asset, U.K.: IASCF, 1998., International Accounting Standard 32 (revised 2003): Financial Instruments: Recognition and Measurement, London, U.K.: IASCF, 2003., Exposure Draft of Proposed Amendments to IAS 37 Provisions, Contingent Liabilities and Contingent Assets and IAS 19 Employee Benefits, U.K.: IASCF, Kieso, Weygandt, and Warfield, Intermediate Accounting 11 th Edition, John Wiley & Sons, Inc, Nair, R.D., L.E. Rittenberg, and J.J. Weygant, Accounting for Redeemable Preferred Stock: Unresolved Issues, Accounting Horizons, Vol. 4, No. 2, American Accounting Association, 1990.

会社法制上の資本制度の変容と企業会計上の資本概念について

会社法制上の資本制度の変容と企業会計上の資本概念について IMES DISCUSSION PAPER SERIES Discussion Paper No. 2006-J-1 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 30 http://www.imes.boj.or.jp IMES Discussion Paper Series 2006-J-1 2006 1