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Bulletin of University of Osaka Prefecture. Ser. D, Economics, business administration and law >
Volume XXXIX >

このアイテムの引用には次の識別子を使用してください: http://hdl.handle.net/10466/2398

タイトル: Accounting Issues On Financial Instruments
著者: Shiba, Kenji
発行日: 1995年3月31日
出版者: College of Economics, Osaka Prefecture University
引用: Bulletin of University of Osaka Prefecture. Ser. D, Economics, business administration and law. 1995, 39, p.23-43
抄録: 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.
URI: http://hdl.handle.net/10466/2398
出現コレクション:Volume XXXIX

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