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公正価値測定の適用領域を巡る考察―概念フレームワーク見直しを踏まえて―
https://chuo-u.repo.nii.ac.jp/records/8675
https://chuo-u.repo.nii.ac.jp/records/86759b13bd4a-3bf6-47de-b14b-b7eddfeef8bb
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
本文を見る (123.0 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||
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| 公開日 | 2017-10-18 | |||||||||
| タイトル | ||||||||||
| タイトル | 公正価値測定の適用領域を巡る考察―概念フレームワーク見直しを踏まえて― | |||||||||
| タイトル | ||||||||||
| タイトル | Consideration of the Area of Applying Fair Value Measurement: Based on Review of the Conceptual Framework | |||||||||
| 言語 | en | |||||||||
| 言語 | ||||||||||
| 言語 | jpn | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | レベル3 公正価値測定（level 3 fair value measurement） | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 事業モデル（business model） | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 事業活動の性質（nature of an entity’s business activities） | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 忠実な表現（faithful representation） | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 測定の不確実性（measurement uncertainty） | |||||||||
| 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 | |||||||||
| 著者 |
越智, 信仁
× 越智, 信仁
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| 著者別名(英) | ||||||||||
| 識別子Scheme | WEKO | |||||||||
| 識別子 | 38715 | |||||||||
| 姓名 | OCHI, Nobuhito | |||||||||
| 言語 | en | |||||||||
| 抄録 | ||||||||||
| 内容記述タイプ | Abstract | |||||||||
| 内容記述 | As a basis for selecting fair value measurement, IFRS 9 Financial Instruments is built on a classification and measurement approach for financial assets that reflects the business model under which they are managed. It is a similar concept to “the nature of an entity’s business activities” (i.e., “financial investment,” “business investment”) in the sense that it varies with business decision-making. “The nature of an entity’s business activities” can be the principle criterion for measurement of financial performance, but the practical problem of what to include in “financial investment” remains. In “business investment” as well, in view of the usefulness to investors for selecting fair value as the basis for the measurement of financial condition, the viewpoints of possibility of future sale and reliability of measurement may be affected. On the other hand, the IASB stated that in the review of the conceptual framework, if measurement uncertainty is very high, a measurement basis different from fair value may provide more appropriate information. If there is material uncertainty in measurement and lack of reliability, then fair value measurement may be inappropriate for both financial performance and financial condition. Level 3 fair value measurements are inappropriate for areas (called “Level 4” by the author) in which models are not formulated and that have material uncertainty in measurement. In this case, even if the estimate is appropriately disclosed, “faithful representation” cannot be considered sufficient. In empirical research regarding value relevance of additional disclosure related to Level 3 fair value in the notes to financial statements, it would be desirable to employ more exhaustive analysis by further dividing Level 3 into “Level 4” and “other Level 3.” |
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| 書誌情報 |
企業研究 巻 31, p. 289-307, 発行日 2017-08-31 |
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| 出版者 | ||||||||||
| 出版者 | 中央大学企業研究所 | |||||||||
| ISSN | ||||||||||
| 収録物識別子タイプ | ISSN | |||||||||
| 収録物識別子 | 1347-9938 | |||||||||
| 権利 | ||||||||||
| 権利情報 | この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。 | |||||||||
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| 内容記述タイプ | Other | |||||||||
| 内容記述 | application/pdf | |||||||||
