引当金の認識と評価に関する一考察
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1 IMES DISCUSSION PAPER SERIES Discussion Paper No.2003-J-17 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN
2
3 IMES Discussion Paper Series 2003-J * JEL Classification M41 * (tokuga@econ.kyoto-u.ac.jp) 3
4
5 [2002] 2 reserve, provision, allowance, estimated liability, etc. 3 FASB[1976] [2002], pp
6 Moonitz[1960] p.44 2
7 Moonitz[1960] Moonitz & Sprouse[1961] Hawkins[1972] Briloff[1972] FASB[1976] Kerr[1984] 5 6 [1997] 3
8 (4) 253 (2) 8 Paton & Littleton[1940] pp , p.212 4
9 9 SHM Sanders et al.[1938] p.12 pp APB 4 (AICPA[1970]) p Sterling[1970] SHM p.256 IASC IASC[1989] para.37 IASC[1989] Sanders et al. [1938] Sanders et al.[1938] FASB[1980], para FASB 2 FASB[1980] 2 para.95 p.107 FASB[1980] 5
10 IASC[1989] Sanders, et.al[1938] (adequate) p.13 FASB[1975] para.65 6
11 12 Bernstein[1978], p.45 income smoothing and shifting profit equalization Mauriello[1967], p.142 Big Bath Bernstein[1970], pp Bernstein[1970] Briloff[1972] 7
12 1 1 ( : ) (1) 0 (2) [1986], p
13 , , , , , , , ,719 [1998], p.99 : [1967]pp [1998], p
14 2 reserve
15 [2002] 11
16 FASB FASB[1985b], para.35 IASC IASC[1989], para.49 12
17 ,700, ,000, ,300, ,300, ,600, AIA American Institute of Accountants
18 ,300, ,900,000 1/ ,300,000 1,060,000 5,300,000 1/5 1,060, ,000,000 1/3 900,000+1,000,000+1,100,000 3,180,000 1,060, , ,100,000 4,240, , ,300, [2000] 21 14
19 4 5 3% 2% , , ,322 16, , ,057,286 16, , ,093, ,078,431 17, , , ,136, ,200,000 17, , , , ,280,393 5,109, ,500 5,300,000 2% ,300,000 1/3 1,100, , , , , , ,
20 ,000 (1+0.02) -1 0%+(900,000+1,000,000) (1+0.02) (900,000+1,000,000+1,100,000) (1+0.02) -3 10% + (900,000+1,000,000+ 1,100,000+1,100,000) (1+0.02) -3 (1+0.03) -1 10%+(900,000+1,000,000+ 1,100,000+1,100,000+1,200,000) (1+0.02) -3 (1+0.03) -2 80% 4,423, (900,000+1,000,000) (1+0.02) (900,000+1,000,000+1,100,000) (+0.02) -2 10%+ (900,000+1,000,000+1,100,000+1,100,000) (1+0.02) -2 (1+0.03) -1 10%+(900,000+1,000,000+1,100,000+1,100,000+1,200,000) (1+0.02) -2 (1+0.03) -2 80% 4,512,366 2 (900,000+1,000,000+1,100,000) (1+0.02) -1 10%+(900,000+1,000,000+ 1,100, ,100,000) (1+0.02) -1 (1+0.03) -1 10%+(900,000+ 1,000,000+ 1,100,000+1,100,000+ 1,200,000) (1+0.02) -1 (1+0.03) -2 80% 4,602,613 3 (900,000+1,000,000+1,100,000+1,100,000) (1+0.03) -1 10%+(900,000+ 1,000,000+1,100,000+1,100,000+1,200,000) (1+0.03) -2 90% 4,894,240 16
21 4 (900,000+1,000,000+1,100,000+1,100,000+1,200,000) (1+0.03) % 5,145,631 5 (900,000+1,000,000+1,100,000+1,100,000+1,200,000) 100% 5,300, ,423,888 4,423, ,512,366 88, ,602,613 90, ,894, , ,145, , ,300, ,369 5,300, ,300,
22 IASC[1997] IASC[1998] IASC[1998] IASC[1997] IASC [1998]
23 IASC[1998] 24 IASC[1989] IASC[1998] (para.17) (IASC[1997], paras.17, 18) IASC[1997], paras IASC[1998], paras IASC[1998] para.10 para IASC[1997], para.17 (constructive obligation) IASC[1997], para.16 19
24 FASB[1975] FASB[1975] para.1 a. b. c. d. e. f. g. h. i. j. para.4 para.1 para.8 para.8 2 FASB[1975] FASB[1975] 27 FASB[1976], sec
25 28 29 IASC[1997] IASC[1998] probable more likely than not 50 probable IAS 3 28 [2002] [2002] 29 FASB[1975] Discussion Memorandum FASB[1975], paras
26 , , k Kohler[1970] p
27 CF FASB[1975] IASC[1978] IASC[1998] CF IASC[1997] IASC[1998] FASB[1999] FASB[2000] CF 31 CF IASC 1997 para.27 para.27 para.28 23
28 CF 24
29
30
31 27
32 34 CF 2 34 Palepu et al.[2000], pp pp Comprehensive Environmental Response, Compensation and Liability Act, 1980 superfund sites Palepu et.al[2000], pp pp
33 vs
34 1 Kohler[1975] 1 Paton & Littleton[1940], AAA[1957] Kohler[1975] 30
35 1946 reserve provision allowance reserve 1960 reserve reserve AIA[1953] 1940 reserve sec.60 reserve Hawkins[1972] "no-man's land" "twilight zone" Bernstein[1978], p
36 AIA CAP 34 AIA[1948] 1953 reserve surplus 39 AIA[1951] AIA reserve estimated liabilities or liabilities of estimated amount AIA[1953], sec.62 A-1 AIA AICPA A-1 AIA[1948][1951][1953] AIA reserve "no-man's land" Sprouse[1966], p.45 Sprouse[1966] "no-man's land" "what-you-call-its " 1 Hawkins[1972], p.197 "no-man's land" 32
37 A (1) 1950 (1) reserve (2) provision reserve provision reserve provision (1) AIA[ ] AIA[ ] (2) AIA[ , , 1956] AICPA[1961, 1966, 1971, 1976, 1981] provision A-1 provision Kohler[1970] provision p.397 A-2 A-3 33
38 A allowance reserve provision estimated A-1 AIA[1956], AICPA[1961,1966, 1971,1976, 1981] allowance A-2 reserve allowance Kohler[1970] allowance p.29 A Allowance Reserve Provision Estimated Accumulated depreciation Depreciation A-1 AIA[1956], AICPA[1961, 1966, 1971, 1976, 1981] reserve allowance 34
39 accumulated depreciation 35
40 1998 CIRJE Discussion Paper Series J (1) (3) [1] M
41 American Accounting Association, A Tentative Statement of Accounting Principles Affecting Corporate Reports, AAA, AAA 1977, Accounting Principles Underlying Corporate Financial Statements, AAA, AAA 1977, Accounting Concepts and Standards Underlying Corporate Financial Statements, AAA, AAA 1977, Accounting and Reporting Standards for Corporate Financial Statements, AAA, AAA 1977 American Institute of Accountants, Accounting Survey of 525 Corporate Reports, AIA, , Accounting Research Bulletin, No.34, AIA, 1948., Accounting Research Bulletin, No.39, AIA, 1951., Accounting Trends and Techniques, AIA, , Accounting Terminology Bulletins, Review and Resume, AIA, 1953., Accounting Trends and Techniques, AIA, American Institute of Certified Public Accountants, Accounting Trends and Techniques, AICPA, 1961., Accounting Trends and Techniques, AICPA, 1966., Basic Concepts and Accounting Principles Underlyng Financial Statements of Business Enterprises, Statement of the Accounting Principles Board No.4, AICPA, , Accounting Trends and Techniques, AICPA, 1971., Accounting Trends and Techniques, AICPA, 1976., Accounting Trends and Techniques, AICPA, Bernstein, L.A., Reserves for Future Costs and Losses, The Financial Analysts Journal, January/February, 1970, pp , Financial Statement Analysis, Theory, Application and Interpretation, revised, McGraw-Hill, Briloff, A.J., Unaccountable Accounting, Harper & Row, Chatfield, M., History of Accounting Thought, Holt, Rinehart & Winston, Inc.,
42 1978 Financial Accounting Standards Board, Accounting for Contingencies, Statement of Financial Accounting Standards No.5, FASB, 1975., An analysis of issues related to Conceptual Framework for Financial Accounting and Reporting: Elements of Fianacial Statements and Their Measurement, Discussion Memorandum, FASB, FASB 1997, Qualitative Characteristics of Accounting Information, Statement of Financial Accounting Concept No.2, FASB, FASB 2002, Recognition and Measurement in Financial Statement of Business Enterprises, Statement of Financial Accounting Concept No.5, FASB, 1985a. FASB 2002, Elements of Financial Statements, Statement of Financial Accounting Concept No.6, FASB, 1985b. FASB 2002, Using Cash Flow Information and Present Value in Accounting Measurement, Proposed Statement of Financial Accounting Concepts Exposure Draft (Revised), FASB, 1999., Using Cash Flow Information and Present Value in Accounting Measurement, Statement of Financial Accounting Concepts No.7, FASB, Finney, H.A., Reserves, Journal of Accountancy, 1922, pp Gilman, S., Accounting Concepts of Profit, The Ronald Press Company, Hawkins, D.F., Financial Reporting Practices of Corporations, Richard D. Irwin, International Accounting Standards Committee, Contingencies and Events Occurring After the Balance Sheet Date, International Accounting Standards No.10, IASC, 1978., Framework for the Preparation and Presentation of Financial Statements, IASC, 1989., Provisions, Contingent Liabilities and Contingent Assets, Proposed International Accounting Standard, Exposure Draft E59, IASC, 1997., Provisions, Contingent Liabilities and Contingent Assets, International 38
43 Accounting Standards No.37, IASC, Johnson, L.T., Future Events: A Conceptual Study of Their Significance for Recognition and Measurement, G4+1 Special Report, FASB, Kerr, J.St.G., The Definition and Recognition of Liabilities, Victorian Printing Pty. Ltd., Kohler, E.L., A Dictionary for Accountants, Prentice-Hall Inc., Littleton, A.C., Structure of Accounting Theory, AAA, Mauriello, J.A., Accounting for Financial Analyst, The Institute of Chartered Financial Analysts, Moonitz, M., "The Changing Concept of Liabilities," The Journal of Accountancy, Vol.109, No.5, 1960, pp , and R.T. Sprouse, A Tentative Set of Broad Accounting Principles for Business Enterprises, AICPA, Palepu, K.G., P.M. Healy, and V. L. Bernard, Business Analysis and Valuation: Using Financial Statements, South-Western College Publishing, Paton, W.A., and A.C. Littleton, An Introduction to Corporate Accounting Standards, AAA, Sanders, T.H., H.R. Hatfield, and U. Moore, A Statement of Accounting Principles, AAA, SHM 1979 Sprouse, R.T., Accounting for What-You-May-Call-Its, The Journal of Accountancy, October, Sterling, R.R., Conservatism: Fundamental Principles of Valuation in Traditional Accounting, Abacus 3, 1967, pp , Theory of the Measurement of Enterprise Income, Scholars Book Co.,
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