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