Definition and Recognition of Assets and Liabilities

本研究旨在厘清资产负债表中“资产”与“负债”的入账机制，并针对国际协调中存在的问题，从反映所有者净资产的静态会计转变为侧重于收入决定的动态会计，对资产负债表的解释是为了遏制收付会计与收支会计或暂缓项目的差异。因此，资产负债表中的借方并不局限于作为偿付能力可兑换为货币的财产，而是扩大到包括不可兑换为货币的财产。其结果是递延资产。债权不限于对资产承担法定债权的义务，而是扩大到包括无法定债权的债务。结果是允许的。然而，在极端的情况下，容纳暂停计入的项目的资产负债表只是损益表的副产品。因此，资产负债表中记录的项目可能会无休止地扩大，这取决于收入和费用的记录。因此，必须通过确定资产和负债的定义来净化资产负债表中要记录的项目。首先，必须从阶段性收入确定的角度进行考虑。此外，为了满足资产负债表使用者多样化的需求，资产负债表必须从损益表的副产品进行改革，以提供有用的信息。随着交易或事项的多样化和复杂化，如租赁合同和土地信托中的经济所有权转移而不转移法定所有权，需要记录在资产负债表中的项目有扩大的趋势。因此，资产负债表也必须从披露的角度来考虑。

The objectives of this study are to clarify the mechanism of recording the "assets" and "liabilities" in the balance sheet, and to pinpoint the problems of international harmonization.By being shifted from the Static Accounting which shows proprietor's net worth to the Dynamic Accounting which focuses on income determination, the balance sheet has been interpreted to contain the differences between Receipts and Payments Accounting and Revenues and Expenses Accounting, or the suspended items. Therefore, the debits in the balance sheet are not limited to the properties that are convertible into money as the solvency, but are expanded to cover the properties that are not convertible into money. The result is deferred assets. The credits are not limited to the obligations to bear the legal claim against the assets, but are expanded to cover the obligations without legal claim. The result is allowances.However, the balance sheet which accommodates the suspended items is, in an extreme way, only the by-product of the income statement. Therefore, the items recorded in the balance sheet may endlessly expand, depending on the recording of revenues and expenses. Because of this, the items to be recorded in the balance sheet must be purified by establishing the definitions of assets and liabilities. First of all, consideration must be given from the viewpoint of periodic income determination. Furthermore, in order to meet the diversifying needs of the users of the balance sheet, the balance sheet must be reformed from the by-product of the income statement to provide useful information. As the transactions or events become diversified and complicated, such as the transferal of economic ownership without the transferal of legal ownership in lease contracts and land trusts, the items to be recorded in the balance, sheet have the tendency to require expansion. Therefore, the balance sheet must also be considered from the viewpoint of disclosure.