Changing Concepts of Liabilities and the Emergence of Measurement Problems

负债概念的变化和计量问题的出现

基本信息

批准号：
07630127
负责人：
TOKUGA Yoshihiro
金额：
$ 1.28万
依托单位：
Kyushu University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
1995
资助国家：
日本
起止时间：
1995 至 1996
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-07630127/
关键词：
Liability Distinction Between Liability and Capital Asset Liability View Revenew Expense View Executory Contract Present Discounted Value Recognition and Measurement International Harmonization of Accounting Standards 利益計算引当金

项目摘要

The results of my research during the period for which I received the Grant-in-Aid for Scientific Research (C) are as follows :First, the determining factors in recognition of liabilities are (1) the division between the liability and capital, (2) on-balancing of off-balanced items.Problem (1) is whether accounting concepts are looked at from the point of assets/liabilities (balance sheet centered view) or the revenues/expenses (income statement view) in determining what accounting liability is. In case of the revenue/expense view, credit items which are excluded from periodical income determination must belong to liability category. Therefore, the liability category is likely to be seen as excess baggage. In case of asset/liability view, what belongs to the liability category is determined first (in this case, the capital category is likely to be seen as a secondary phenomenon). The main stream of recent accounting theory has changed from the revenue/expense view to the asset/liabilit … More y view. As a result, the recognition of accounting liability has changed. Future accounting concepts should be refined based on the asset/liability view.Problem (2) is that what used to be off-balance has recently been being on-balnaced. The reasons for this change are both changes in the main stream of accounting theory as stated above and the changes in investors valuation of firms. When investors evaluate a firm as the object of investment, they tend to give value not only to return on investment, but also to future risk of the firm. Therefore, lease obligation, pension liability, post-retirement health care liability, and other obligations which used to be off-balance, became on-balanced. The more future events accounting infomation introduces, the more relevant it becomes, the less reliable. One solution that must this difficult problem would be to divide income into distributable income and investment index income, because distributable income is fixed and needs to be more reliable while investment index income is concerned about the future and needs to be more relevant. Less

我在我收到的科学研究授予授予期间的研究结果如下：首先，承认负债的确定因素是（1）责任和资本之间的划分是（（2）平衡项目的平衡。会计责任是。在收入/费用视图的情况下，被排除在定期收入确定之外的信用项必须属于责任类别。因此，责任类别可能被视为超额行李。如果有资产/责任观点，则首先确定属于责任类别的内容（在这种情况下，资本类别可能被视为次要现象）。最近的会计理论的主要流已经从收入/费用视图变为资产/责任……更多的视图。结果，对会计责任的认可发生了变化。未来的会计概念应基于资产/责任视图来完善。问题（2）是过去的平衡最近已经被拒绝了。这种变化的原因是上述会计理论主流的变化以及企业的投资者价值的变化。当投资者将公司评估为投资对象时，他们倾向于给予价值，而不仅要赋予投资回报率，而且还赋予公司未来风险。因此，租赁目标，销售责任，退休后的医疗保健责任以及以前平衡的其他义务变得平衡。未来的事件会计注册引入越多，它变得越重要，可靠性就越少。必须解决这个困难问题的一种解决方案是将收入分为可分配的收入和投资指数收入，因为可分配的收入是固定的，需要更可靠，而投资指数收入则关注未来，并且需要更相关。较少的