Accounting Issues Emerged by Diversification of Corporate Financing Activities.

企业融资活动多元化引发的会计问题。

• 批准号: 63450087
• 负责人: OTSUKA Muneharu
• 金额: $ 1.6万
• 依托单位: WASEDA UNIVERSITY
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for General Scientific Research (B)
• 财政年份: 1988
• 资助国家: 日本
• 起止时间: 1988 至 1989
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-63450087/
• 关键词: new financial instruments; mark-to-market basis; hedge accounting; carry-over method; off-balance sheet items; 簿価修正方式; 新金融商品; 先物取引の会計; 特定金銭信託の会計; 財務会計基準審議会

Our Research is concerned with disclosure and accounting treatment of new financial instruments. There are many problems in accounting for new financial instruments. Three problems are mainly discussed in our research.The first problem is that new financial instruments are mostly off balance sheet items. It is necessary to improve disclosure of new financial instruments in three major areas: disclosure of volume and activity of financial instruments, assessment of risk incurred disclosure of accounting principles used.Second, the methods of recognition and measurement of financial instruments are investigated. The importance of mark-to-market basis is stressed in the area of accounting for new financial instruments.Third, accounting for hedging operations(hedge accounting) is studied. Particularly, the problem of necessity of hedge accounting, hedge criteria and method of hedge accounting (carry-over method and adjustment of carrying amount method) are intensively examined in our research.

我们的研究涉及新金融工具的披露和会计处理。新金融工具的会计处理存在很多问题。我们的研究主要讨论了三个问题。第一个问题是新金融工具大多是表外项目。需要从金融工具数量和活动的披露、风险评估、所使用的会计原则的披露等三个方面完善新金融工具的披露。第二，对金融工具的确认和计量方法进行研究。在新金融工具会计领域强调了按市值计价的重要性。第三，对套期保值操作的会计（对冲会计）进行了研究。我们的研究特别深入探讨了套期会计的必要性、套期标准和套期会计方法（结转法和账面金额调整法）等问题。

项目成果

大塚宗春: 企業会計. 134巻3号. 373-389 (1988)

大冢宗晴：公司会计，第 134 卷，第 373-389 期（1988 年）

大塚宗春: "金融商品等の会計処理" 企業会計. 41. 98-103 (1989)

Muneharu Otsuka：“金融工具会计等”41. 98-103 (1989)

大塚宗春: "金利スワップとその会計" 会計. 134. 373-389 (1988)

Muneharu Otsuka：“利率掉期及其会计” 会计 134. 373-389 (1988)。

OTSUKA,Muneharu: "HEDGE ACCOUNTING" KIGYOU KAIKEI, 42, PP.53-59, 1990.

大冢宗治：《对冲会计》KIGYOU KAIKEI，42，PP.53-59，1990。

OTSUKA,Muneharu: "ACCOUNTING FOR FUTURES CONTRACTS" KIGYOU KAIKEI, 41, PP.954-960, 1989.

大冢宗治：“期货合约会计”KIGYOU KAIKEI，41，PP.954-960，1989。