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Definition and Recognition of Assets and Liabilities

资产和负债的定义和确认

基本信息

批准号：
06630109
负责人：
HIJIKATA Hisashi
金额：
$ 0.7万
依托单位：
Seinan Gakuin University
依托单位国家：
日本
项目类别：
Grant-in-Aid for General Scientific Research (C)
财政年份：
1994
资助国家：
日本
起止时间：
1994 至 1995
项目状态：
已结题

项目摘要

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.

本研究的目的在于厘清资产负债表中“资产”与“负债”的记录机制，并指出国际协调的问题，由以所有者净资产为代表的静态会计转向以收益确定为核心的动态会计，资产负债表已被解释为包含收支会计和收入和费用会计之间的差异，或暂停项目。因此，资产负债表中的借方不仅限于作为偿付能力的可转换为货币的财产，而且扩大到包括不可转换为货币的财产。其结果是递延资产。信用不仅限于对资产承担法律的索赔的义务，而且扩大到包括没有法律的索赔的义务。结果就是备抵，然而，包含暂停项目的资产负债表，在极端的情况下，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。正因为如此，资产负债表中记录的项目必须通过建立资产和负债的定义来净化。首先，必须从定期收入确定的角度加以考虑。此外，为了满足资产负债表使用者的多样化需求，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律的所有权，资产负债表的项目有扩大的趋势。因此，还必须从披露的角度考虑资产负债表。