@article{oai:niigata-u.repo.nii.ac.jp:00007784,
 author = {高山, 浩},
 journal = {現代社会文化研究, 現代社会文化研究},
 month = {Nov},
 note = {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.},
 pages = {97--108},
 title = {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},
 volume = {31},
 year = {2004}
}