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Accounting Issues On Financial Instruments
https://doi.org/10.24729/00009746
https://doi.org/10.24729/000097462f334a0e-e468-47c2-8492-dd219752e930
名前 / ファイル | ライセンス | アクション |
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KJ00000768408.pdf (1.3 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2009-08-25 | |||||
タイトル | ||||||
タイトル | Accounting Issues On Financial Instruments | |||||
言語 | ||||||
言語 | eng | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.24729/00009746 | |||||
ID登録タイプ | JaLC | |||||
著者 |
Shiba, Kenji
× Shiba, Kenji |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | Financial Instruments should be measured at the present value by using the current effective yield as the discount rate by reference to the current market interest rate and the risk premium. The fair value or the current market price are surrogates of the present value. The present value determined by using the historical effective yield as the discount rate is allowed under limited circumstances. However, the historical cost is not allowed as a measurement basis of financial instruments. This is a conclusion from the point of view that considers financial instruments as "money" in a broader sense. The orientation to the present value measurement of financial instruments is not inconsistent with both the cost orientation and the value orientation in the measurement of real assets. | |||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | Bulletin of University of Osaka Prefecture. Ser. D, Economics, business administration and law. 1995, 39, p.23-43 | |||||
書誌情報 |
Bulletin of University of Osaka Prefecture. Ser. D, Economics, business administration and law 巻 39, p. 23-43, 発行日 1995-03-31 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 1344-770X | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA00106823 | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
出版者 | ||||||
出版者 | College of Economics, Osaka Prefecture University |