| アイテムタイプ |
[ELS]紀要論文 / Departmental Bulletin Paper(1) |
| 公開日 |
2006-03-20 |
| タイトル |
|
|
タイトル |
減損会計に関する研究II : 概念フレームワークと計算構造を中心に |
|
言語 |
ja |
| タイトル |
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|
タイトル |
Research II on accounting for impairment assets : Centering around the concept framework and the calculation structure |
|
言語 |
en |
| 言語 |
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|
言語 |
jpn |
| キーワード |
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主題Scheme |
Other |
|
主題 |
減損会計｜収益費用アプローチ｜資産負債アプローチ｜減損損失｜臨時損失｜回収可能価額｜使用価値｜割引キャッシュ・フロー |
| キーワード |
|
|
言語 |
en |
|
主題Scheme |
Other |
|
主題 |
Accounting for impaired assets｜Profits and loss approach｜Assets and liabilities approach｜Loss on impairment｜Extraordinary loss｜Recoverable amount｜Utility value｜Discount cash flow |
| 資源タイプ |
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|
資源タイプ識別子 |
http://purl.org/coar/resource_type/c_6501 |
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資源タイプ |
departmental bulletin paper |
| ID登録 |
|
|
ID登録 |
10.15085/00000097 |
|
ID登録タイプ |
JaLC |
| 雑誌書誌ID |
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|
収録物識別子タイプ |
NCID |
|
収録物識別子 |
AA11345848 |
| 雑誌書誌ID |
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|
関連タイプ |
isPartOf |
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|
識別子タイプ |
ISSN |
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関連識別子 |
1344-607X |
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言語 |
ja |
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|
関連名称 |
宮城大学事業構想学部紀要 |
| 著者 |
坂本, 眞一郎
中根, 茂
宮崎, 篤彦
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| 著者所属(日) |
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宮城大学事業構想学部事業計画学科 |
| 著者所属(日) |
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国士舘大学大学院経営学研究科 |
| 著者所属(日) |
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流通経済大学 |
| 記事種別(日) |
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内容記述タイプ |
Other |
|
内容記述 |
論文 |
| 記事種別(英) |
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内容記述タイプ |
Other |
|
内容記述 |
Article |
| 抄録(英) |
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内容記述タイプ |
Other |
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内容記述 |
Recently, the idea of the accounting for impaired assets "When the value of fixed assets remarkably falls, the appraisal loss is summed up" is established internationally as a general accounting. And, "Basis of accounting that lay impaired fixed assets" was made public in our country in August, 2002. As a rule, the standard came to execute it at the business term (However, early application at the business term that ended after March 31, 2004 was allowed) that began after April 1, 2005. In this paper, about the accounting for impaired assets, the concept framework of the accounting for impaired assets is considered from the outlook on accounting on the profits and loss approach and the assets and liabilities approach, and the correspondence with a present accountancy is discussed in Chapter 1. We clarify the problem of the concrete accounting for impaired assets of fixed assets shown by "Basis of accounting that lies impaired fixed assets" in the Chapter 2. We consider the discount rate of the cash flow in the future used when the utility value is calculated in the Chapter 3. In Chapter 4 we examine the assessment procedure of different fixed assets in the accounting for impaired assets and market-value accounting. Moreover, it explains the processing method when the recoverable amount exceeds the carrying amount. |
| 書誌情報 |
ja : 宮城大学事業構想学部紀要
巻 8,
p. 105-125
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| 表示順 |
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内容記述タイプ |
Other |
|
内容記述 |
14 |
| アクセション番号 |
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内容記述タイプ |
Other |
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内容記述 |
KJ00004516007 |
KJ00004516007.pdf (2.3 MB)
