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