@article{oai:niigata-u.repo.nii.ac.jp:00007832,
 author = {高山, 浩},
 journal = {現代社会文化研究, 現代社会文化研究},
 month = {Jul},
 note = {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.},
 pages = {1--18},
 title = {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},
 volume = {27},
 year = {2003}
}