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

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1 IMES DISCUSSION PAPER SERIES Discussion Paper No J-1 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN

2

3 IMES Discussion Paper Series 2006-J * JEL classification: M41 * mineko.furuichi@boj.or.jp

4

5 [2005]

6 [2003] p.2 2

7 FASB Statements of Financial Accounting Concepts FSAB IASB Framework for the Preparation and Presentation of Financial Statements IASB FASB 5 FASB[1984] 35 pars p.232 IASB IASB[1987] return on capital return of capital par.105 p.41 IASB IASB IASC IASB IASC IASB 8 FASB[1985]par.49 p.308 IASB[1987]par.49(c) p

8 [1994] [1996] [1996] [2002] [2002] [2002] [2003] [2003] 11 [2003] p.165 [1994] 1 p.2 [1998] 1930 pp [1996]pp [2003]p.84 4

9 15 16 [2002] p.19 2 [1996] 15 [2004]p

10 p.23 [2002] p [2003] p.145 [1994] 17 [2002] [2002]p.65 [2003]pp

11 p [2005]p [2003]p FASB SFAC 6, par.70 [2004]p [2004]p.79 FASB[1990]par.65 7

12 [2004]pp [2005]p.223 8

13 [1998]pp

14 [2003a]p [2004] p.2 [2005]p

15 32 33 SFAC 6, par.25 p.237 par.35 p.301 par.49 p , [2003a]p [2005]p.222 [2003a] 34 [2005] p [2004]pp

16 [2004]pp [2005] p [2005]p [2003a] [2004] [2005] 12

17 [2004]p [2001]p [2003a] [2004] 13

18 FASB 1990 FASB[1990] SFAS FASB [2005] [2005b] 43 IASB IAS 32 [2005] IASB IASB FASB 2 FASB IASB [2005b] 14

19 , [2001] [2003] [2004] [2005] [2005]

20 [2003] [2004] [2005] 54 [2004]p [2005]pp

21 [2003]p.3 17

22 [2003] p.4 p [2002a] [2003] [2005a] [2005] [2002b] [2005b] 18

23 10 1, [1985a] [2001] [2003] [2002a b] 63 [2001]p.5 64 [1998]p.18 [2003]p

24 66 [2001] 67 p [2003]pp [2003] [1985a b] [1998] [1998] [2001] [2001] [2005] 66 [2001]p [2005]

25 [2005] [2001] [2002] [ ] [2002a b] [2001] [2004] [2005a] [2004] [2005] 70 [2003]p.4 [2001]p

26 [2004]p [2004]p [2004]p [2005]p.95 22

27 [2001] p [ ] [2005b] [2005a b] [2005] 23

28 1 82 1, [2005] [2005] [2005] [2005] [2005] [2005]p [2005b]p.28 24

29 [2005]p [2005] [2005] 90 25

30 [2005]p

31 [2005]pp

32 ,

33

34 1 FASB [2005]

35 FASB IASB [2004] 98 IASB IAS 37 Provisions Contingent Liabilities and Contingent Assets FASB Selected Issues Relating to Assets and Liabilities with Uncertainties 99 [2003b] 31

36 IASB IFRS 1 Capital Disclosures [2003b] [2004] [2005] 101 capital managing 102 [2005a]pp BIS BIS [2004] [2005] 32

37 [2005]p.94 33

38 105 [2003] 88 p [2002]pp

39 [2005] 35

40 a b Vol.48 No IMES Discussion Paper No.2005-J No No a No b No No

41 Japan Research Review a Vol.54 No b 1994 Vol.57 No Jurist No Vol.53 No Vol.57 No Vol.54 No Vol.57 No Vol.58 No Vol.57 No.9 37

42 Vol.55 No a IMES Discussion Paper No.2003-J b No No No a 2 No b

43 Vol.54 No No Vol.54 No No IASB 42 JICPA No a IASB 44 JICPA No b a b Financial Accounting Standards Board (FASB), Discussion Memorandum: Distinguishing between Liabilities and Equity Instruments and Accounting for Instruments with Characteristics of Both, Norwalk, CT: FASB, 1990., Statement of Financial Accounting Concepts No.5 Recognition and Measurement in Financial Statements of Business Enterprises, Norwalk, CT: FASB, FASB 2002, Statement of Financial Accounting Concepts No.6 Elements of Financial Statements, Norwalk, CT: FASB, FASB 2002 International Accounting Standard Committee (IASC), Framework for the 39

44 Preparation and Presentation of Financial Statements, 1987 (adopted by the IASB in 2001)

条件付償還義務株式の会計処理について

条件付償還義務株式の会計処理について E-mail: atsushi.itabashi@boj.or.jp ASBJ ASBJ FASB Statement of Financial Accounting Standards FAS FAS FAS mandatorily redeemable financial instruments nternational Financial Reporting Standards FASB DES

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