デリバティブの認識・測定と会計基準に関する計算構造論的研究

有关会计和簿记的文献表明，复式簿记制度的基本特征存在于以下几点；(1)确定工商企业的货物和所有权；(2)为此目的系统地记录影响工商企业货物和所有权的所有明确发生的事件；(3)采用以系统帐目为基础的复式记帐技术保存这些记录；(4)与会计不可分割或包括会计。有了这些特点，复式记账法一直作为一种系统来确定货币资本的收益，并且在这些收益承担可分配利润的程度上，它一直是记录和计算系统，构成了权益会计的基础。但是，为了确认资产负债表外的活动，如不附带过去确定的现金流量的衍生工具，有必要修改上述复式记账法的特征。从会计制度的结构角度看，关键在于如何处理衍生品重估产生的盈余。如果我们将其作为盈余的一部分来对待，那么当期盈余就会包含不能分配给股东的盈余，这就会制约权益会计的功能。如果将其纳入资产负债表的权益中，那么作为复式记账法核心要素的权益将失去其应有的意义，成为会计计量中的“垃圾桶”。从会计法规的观点得出结论，在财务报表中确认和计量衍生工具是不需要的，除非从这种处理中获得的利益超过与之相关的成本。

The literature on accounting and bookkeeping shows us that fundamental features of the double-entry bookkeeping system exist in the following points ; (1) to determine goods and proprietorship in business enterprises, (2) for this purpose to record systematically all explicit happenings affecting goods and proprietorship in business enterprises, (3) to keep these records through the use of double-entry technics based on systematic accounts, (4) to be inseparable with, or to include accounting.With these features, the double-entry bookkeeping has been functioning as a system to determine earnings of monetary capital and to the extent that these earnings assume distributable profit it has been recording and calculating system constituting the basis of equity accounting.But in order to recognize off-balance sheet activities like derivatives which are not acccompanied by past-determined cash flows, it will be necessary to modify the features of the double-entry bookkeeping mentioned above. From a structural view of the accounting system, the crucial point lies in how to treat surplus on revaluation of derivatives. If we treat it as a part of earnings, current earnings will contain surplus that can not be distributed to shareholders, which will check the function of equity accounting. If we incorporate it into equity of balance sheet, equity, core element in the double-entry bookkeeping system, will lose its proper meaning and will be a "trash basket"in accounting measurement.To conclude from a viewpoint of accounting regulation, recognition and measurement of derivatives in financial statements will not be sought after, unless the benefits to be derived from that treatment exceed the costs associated with it.