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その他有価証券の時価評価の見直し : 与党金融政策プロジェクト・チームによる提案
http://hdl.handle.net/10191/1082
http://hdl.handle.net/10191/1082c726d181-1c1c-4360-8584-76c944e0eb1c
名前 / ファイル | ライセンス | アクション |
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18_0106.pdf (167.2 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 | その他有価証券の時価評価の見直し : 与党金融政策プロジェクト・チームによる提案 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | その他有価証券の時価評価の見直し : 与党金融政策プロジェクト・チームによる提案 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 持ち合い株式 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 時価評価 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 評価差額 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 国際的動向 | |||||
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 | A Re-examination of the Fair-value Valuation of Available-for-sale Securites in Japan | |||||
著者 |
高山, 浩
× 高山, 浩 |
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著者別名 | ||||||
識別子 | 56581 | |||||
識別子Scheme | WEKO | |||||
姓名 | Takayama, Hiroshi | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | These days, many Japanese companies are undergoing large-sum stock latent loss by sharing "keiretsu" stocks. It has been defined by "the accounting standards for financial instruments" released by the Ministry of Finance in 1999 that available-for-sale securities should be valuated at their fair value. Onthe other hand, in march 2003, the present rrling parties' financial policy project team required the Financial Services Agency and the Accounting Standards Board of Japan to reexamine available-for sale securities, so that they could be valuated at their historical cost. However, when we consider the reasons for the original introduction of the fair value valuation in 1999, from the viewpoints of international trends, international reliability, as well as the protection of general investors, many doubts remain about this newly-introduced "historical cost" requirement. | |||||
書誌情報 |
現代社会文化研究 en : 現代社会文化研究 巻 27, p. 1-18, 発行日 2003-07 |
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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 |