Changing Concepts of Liabilities and the Emergence of Measurement Problems

我在获得科研资助(C)期间的研究结果如下：首先，负债确认的决定因素是：(1)负债与资本的划分，(2)非平衡项目的正平衡。问题(1)是在确定什么是会计负债时，是从资产/负债（以资产负债表为中心的观点）还是从收入/费用（损益表观点）的角度来看待会计概念。在收入/费用视图中，排除在定期收入确定之外的信贷项目必须属于负债类别。因此，责任类别很可能被视为超额行李。在资产/负债视图中，首先确定属于负债类别的内容（在这种情况下，资本类别可能被视为次要现象）。最近会计理论的主流已经从收入/费用观转变为资产/负债观。因此，会计负债的确认也发生了变化。未来的会计概念应根据资产/负债的观点加以改进。问题(2)是，过去不平衡的东西最近变得不平衡了。造成这种变化的原因既有上述会计理论主流的变化，也有投资者对公司估值的变化。当投资者对作为投资对象的企业进行评估时，他们不仅会考虑投资回报，还会考虑企业的未来风险。因此，租赁义务、养老金责任、退休后医疗保健责任和其他过去不平衡的义务变成了不平衡。未来事项会计信息引入越多，相关性越强，可靠性越低。解决这一难题的一个办法是将收入分为可分配收入和投资指数收入，因为可分配收入是固定的，需要更可靠，而投资指数收入则关注未来，需要更相关。少

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