Basic Research in Fair Value Measurement of Liabilities and Changes in Own Creditworthiness

负债公允价值计量与自身信用变化的基础研究

• 批准号: 22730353
• 负责人: KUSANO Masaki
• 金额: $ 2万
• 依托单位: Kyoto University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Young Scientists (B)
• 财政年份: 2010
• 资助国家: 日本
• 起止时间: 2010-04-01 至 2014-03-31
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-22730353/
• 关键词: 会計学; 負債; 金融商品; 公正価値; 信用リスク; ストック重視の会計; 混合測定アプローチ

The purpose of this study is to investigate issues in fair value accounting by focusing on fair value measurement of liabilities and changes in own creditworthiness. The main results of this study are as follows. (1) It is difficult for the ideal fair value accounting and the accounting treatments proposed by the IASB and the FASB to solve issues in fair value measurement of financial liabilities. (2) The accounting model that focuses on the balance sheet would have negative effects on the valuation role and the contracting role of financial reporting. (3) Fair value accounting would lead banks to alter their behavior and cause procyclicality. These results indicate that stock-based accounting that measures assets and liabilities at fair value impairs the usefulness of accounting information.

本研究的目的是通过关注负债的公允价值计量和自身信誉的变化来调查公允价值会计中的问题。本研究的主要结果如下。(1)理想的公允价值会计以及IASB和FASB提出的会计处理方法难以解决金融负债公允价值计量中存在的问题。(2)以资产负债表为中心的会计模式会对财务报告的估值作用和契约作用产生负面影响。(3)公允价值会计将导致银行改变其行为并导致顺周期性。这些结果表明，以公允价值计量资产和负债的股票会计损害了会计信息的有用性。

项目成果

Fair Value Accounting and Procyclicality : Accounting for Securitization

公允价值会计和顺周期性：证券化会计

• 发表时间: 2013
• 期刊: Corporate Ownership & Control
• 作者: 草野真樹;草野真樹;丸田起大;草野真樹;Masaki Kusano
• 通讯作者: Masaki Kusano

会計モデルの変容と会計情報(2)

会计模型和会计信息变更（二）

• 发表时间: 2012
• 期刊: 會計
• 作者: 草野真樹;草野真樹;丸田起大;草野真樹;Masaki Kusano;丸田起大;Masaki Kusano;丸田起大;草野真樹;草野真樹
• 通讯作者: 草野真樹

金融危機後の公正価値測定の動向とその特徴

金融危机后公允价值计量的趋势和特点

• 发表时间: 2010
• 期刊: 経済論叢
• 作者: 草野真樹;草野真樹;丸田起大;草野真樹;Masaki Kusano;丸田起大;Masaki Kusano;丸田起大;草野真樹;草野真樹;丸田起大;丸田起大;草野 真樹;草野 真樹;草野 真樹;草野真樹;草野真樹;草野真樹
• 通讯作者: 草野真樹

公正価値評価の拡大と会計の契約支援機能

扩大公允价值评估和会计合同支持功能

• 发表时间: 2014
• 期刊: 金融研究
• 作者: 草野真樹;草野真樹
• 通讯作者: 草野真樹

Economic Consequences of the New Lease Accounting Standard in Japan

日本新租赁会计准则的经济后果

• 发表时间: 2011
• 作者: Masaki Kusano;Yoshihiro Sakuma and Noriyuki Tsunogaya
• 通讯作者: Yoshihiro Sakuma and Noriyuki Tsunogaya