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FASB財務会計概念書第7号における現在価値測定 : 公正価値評価の拡大を巡って
http://hdl.handle.net/10191/1019
http://hdl.handle.net/10191/1019c159cc15-02ad-4886-bae2-017419f94531
名前 / ファイル | ライセンス | アクション |
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18_0168.pdf (128.6 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2007-04-18 | |||||
タイトル | ||||||
タイトル | FASB財務会計概念書第7号における現在価値測定 : 公正価値評価の拡大を巡って | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | FASB財務会計概念書第7号における現在価値測定 : 公正価値評価の拡大を巡って | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 公正価値 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 現在価値 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 期待キャッシュ・フロー | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
その他のタイトル | ||||||
その他のタイトル | Present Value Measurement as Defined in SFAC No.7 | |||||
著者 |
高山, 浩
× 高山, 浩 |
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著者別名 | ||||||
識別子 | 56493 | |||||
識別子Scheme | WEKO | |||||
姓名 | Takayama, Hiroshi | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | In February 2000, The Financial Accounting Standards Board released their "Statement of Financial Accounting Concepts No. 7; Using Cash Flow Information and Present value in Accounting Measurements". In this statement, new concepts are introduced, such as the expected cash flow approach and the extension of present value measurement principles to include liabilities. The present paper aims to show that the fair value evaluation of assets and liabilities will become more widespread in the near future. | |||||
書誌情報 |
現代社会文化研究 en : 現代社会文化研究 巻 31, p. 97-108, 発行日 2004-11 |
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出版者 | ||||||
出版者 | 新潟大学大学院現代社会文化研究科 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13458485 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN1046766X | |||||
著者版フラグ | ||||||
値 | publisher |