Research of the accounting theory for shareholders' equity reflecting the change in the presentation of financial statements.

现行会计准则要求披露净收入（损益）和全面收入。在1980年代期间，要求它披露经通货膨胀或价格变化调整的多个收入数字。本文在对会计准则和会计文献的历史和国际比较研究的基础上，阐明了这一点的差异和理论依据。虽然采用了多个收入概念和多个资本概念，但80年代的多个收入概念和多个资本概念是多个计量，这与现行的会计处理方法不同。现行的会计处理可以解释为双重确认而不是双重计量。只要其他综合收益项目被循环使用，就可以解释为在同一资本概念下，应用了基于双重分配的双重收益概念。与债务或可转换债务一起发行的股票购买权证是流行的或有股权融资形式。它们可以用于补偿目的，如股票期权和其他目的，如权利计划作为反敌意收购的措施。由于该等购股权之公平值波动可能重大，因此须讨论应如何将该等变动入账。日本以往的研究无法证明股票期权和股票购买权证失效时确认的收益与价值相关。但这并不意味着股票期权和认股权证的负债分类不会提高价值相关性。因为日本的会计只反映了失效股票期权授予日的公允价值，而没有充分反映这些期权在授予日之后的公允价值变化。需要进一步研究以评估或然权益工具公平值变动的价值相关性。

Current accounting standards require disclosure of net income (profit and loss) and comprehensive income. During 1980s, it was required to disclose multiple income figures adjusted for inflation or price change. This research clarifies the difference and rationale on that point based on the historical and international comparative research of the accounting standards and accounting literatures. Although multiple concepts of income and multiple concepts of capital were applied, those in 1980s were multiple measurements, which was different from the current accounting treatments. Current accounting treatments can be interpreted as dual recognitions instead of dual measurements. As long as other comprehensive income items are recycled, it could be interpreted that dual concepts of income based on dual recognitions are applied, under the same capital concept.Stock purchase warrants issued with debt or convertible debts are popular forms of contingent equity financing. And they could be used for compensation purpose such as stock options and for other purpose like rights plan as anti-hostile takeover measure. Because the fluctuation of fair value of those options could be material, how those changes should be accounting for has to be discussed. Prior study in Japan could not prove that the gains recognized from the lapse of stock options and stock purchase warrants were value relevant. But that does not mean liability classification of stock options and stock purchase warrants will not improve the value relevance. Because Japanese accounting only reflect the grant date fair value of the lapsed stock option and does not fully reflect the change in fair value of those options after the grant date. Further research is required to evaluate the value relevance of changes in fair value of contingent equity instruments.