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

Similar documents
第41巻第6号【論説】収益認識の実務とフレームワーク

商学57‐1◆/6.松本

キャッシュ・フロー経営とキャッシュ・フロー計算書

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

米国における無形資産会計の変遷とその背景 ARB24 APB17 The transition and the background of Intangible assets accounting in U.S. It aims at the arrangement and the examinat

条件付償還義務株式の会計処理について

ワークショップ「国際財務報告基準(IFRS)と企業行動:IFRSアドプションのインパクト」の模様

TECMO,LTD. 2003

米欧における認識中止に関する会計基準と開示規則の動向:リーマン・ブラザーズの「レポ105」を巡る対応を踏まえて

Ver. 1.0 (discretion) (revenue management) (fictitious revenue recognition) (window dressing) (fraudulent accounting practice) SEC (General

TECMO,LTD. 2005

損益計算書 Non-consolidated statement of income 2016 年度 /FY 年度 /FY2017 前年増減 Increase (Decrease) 百万円 /Million

非営利組織における純資産と負債の区分

商学 60周年記念号/24.内田浩徳

.y z...Z.I.v24...ren


ASBJ FAS IAS FAS IAS FAS para acquisitionconstructionor development andor the normal operation of a longlivedasset legalobligationsassociated withther

ファイナンシャルデータ(和英併記)


p1_5.pmd

A Message From President 2 Kanamoto examiner vo.18

Special Excise Tax Corporate Excise Tax Kohler 1925, p. 8 Kohler 1925, p. 8. American Institute of Accountants : AIA Federal Reserve Board : FRB Unifo

,255 7, ,355 4,452 3,420 3,736 8,206 4, , ,992 6, ,646 4,

広報1505月号.indd

Supplementary Report For the Year Ended March 31, /3 期決算補足資料 CONTENTS PAGE 1 OPERATING RESULTS 1 損益の状況 1 1CONSOLIDATED OPERATING RESULTS 1 連結

P1 P2 貸借対照表 Consolidated Balance Sheets 損益計算書 Consolidated Statements of Income 包括利益計算書 Consolidated Statements of Comprehensive Income キャッシュ フロー計算書 C

Contents 3 Financial Highlights (Consolidated) Consolidated Balance Sheets Financials in comparison with competitors (Consolidated Consolid

Microsoft Word 上目次.doc

円借款案件・事後評価報告書1999(全文・上巻)

... 4 I. REIT Appendix PwC 2

8’¼‹ä

IT

…“…C…Ydisclosure05(0902)

FINANCIAL FACT BOOK 2002 CONTENTS CONTENTS Sales Data Net Sales Sales Composition Sales by Region Profit Data Cost Composition & Operating Income/Net



IFRS(国際財務報告基準)入門 091207版

H1-H4_政経研究_51-3.ai

第42巻第1号【論説】銀行経営研究序説

CASSIOPEIA E-3000 ユーザーズガイド

14.3月期中間アニュアルレポート(日本語)

荳也阜轣ス螳ウ蝣ア蜻・indd

Transcription:

43 2 2004 7 1 3 G. O. 1943 1) 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 43 2 2005 3) 4 3) 1999 3 I Korevo 1912 Die Bewertung der Vermö gensgegenstä nde PP 121 2

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 43 2 1 IAS40 2 SFAS141 M&A 1 2 sale 3 4 5 investment property IAS40 par 24

5 2003 1 IAS16 2001 1 IAS40 2 2 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 16 40 16 40 IAS16 40 IAS16 40

6 43 2 3 3 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 1952 pp. 186-7 1 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 43 2 legal fiction accounting convention p 109 - -D 4 SFAS16 par 8 non-reciprocal transaction IAS20 par 13 deferred income par 25-7 24 capitalization

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

10 43 2 4 1 3 2 7 3 1 2 2 5 IAS23 1995 par. 7 8 par. 11 par. 12 par. 14

11 4 4 SFAS34 6 1970 1974 SEC Accounting Series Release No. 163 6) 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 43 2 capitalization betterment 1 1 6 par 25 6-7) 3 Income Plant Cost p. 81 7) W. A. Paton, A. G. Littleton 1940 An Introduction to Corporate Accounting Standards 1957 AAA 34

13 deferred charges combination of materials and services 1 1 services SFAC6 structures equipment p. 185 40 IT 54

14 43 2 3 2 83 retirement policy 82 24 8) - 8) 8 1896 7 1918

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) 2000 7 7-4

16 43 2 net income before deduction of accruing depreciation reserve p. 236 EBITDA 10) 1986 11) LIFO LIFO 3 LIFO FIFO 14 1950 50 replacement cost capital maintenance 10) K G 2 2001 9 223 SG&A 11) 1986 196

17 12) 13) arbitrary assumptions 40 investment property B p. 49 F 4 12) Paton Asset Accounting, Chapter 14, p. 326 13) Schroeder Financial Accounting Theory and Analysis 2001 Chapter 8, p. 244

18 43 2 Zugang Abgang Zushreibung Abschreibung Erfolg 86 94 3 3 3 14) pp. 82, 3 service life salvage removal cost 3 14) 2003 18 217 2000 7 7-8

19 3 estimation comprehensive examination store of services Der Grundsatz der Vorsicht 15) Lebensdauer Restwerts pp. 108, 9 16) 15) pp.98-100 84-86 16) 2003 10 ASB 8

20 43 2 36 40 salvage residual value salvage removal cost p. 242 50,000 3,000 53,000 p. 107 ASB retirement obligations 3

21 2001 6 FASB SFAS143 Accounting for Asset Retirement Obligations 3 Appendix B Edison Electric 10 5 1 5 4

22 43 2 1952 p. 271 5 1 5 services A B B A 1 2000 1100 320 700 80 114.6 2 1680 1100 320 700 80 14.76 3 1360 1100 320 700 80 15.88 4 1040 1100 320 700 80 17.69 5 1720 1100 320 700 80 11.11

23 34 34 2 1994 17) 3 16 4 17) 1994 5 233

24 43 2 2 18) future events 19) 2 SFAS121 A 18) 2003 56 19) FASB Original Pronouncements APB20, par. 10

25 par. 49 20) 2 3 1 21) par. 106 IAS36 20) 2003 8 21) 1 2002

26 43 2 1952 E. H. 2005