Fair Valuation of Financial Liabilities

金融负债的公允估值

• 批准号: 12630153
• 负责人: TOKUGA Yoshihiro
• 金额: $ 1.79万
• 依托单位: Kyoto University (2002)Kyushu University (2000-2001)
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2000
• 资助国家: 日本
• 起止时间: 2000 至 2002
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-12630153/
• 关键词: Liability; Financial Liability; Fair Valuation; Mixed Valuation based on the Holding Purposes; Realized Income; Post-retirement Benefit; Provision; Contingency; 負債と資本の区別; 退職給付債務; 割引率; キャッシュ・フロー; 機会利得; 退職給付会計; 信用リスク; 金利リスク; 利益概念

Through my research during the three years from 2000 to 2002, I have been able to provisionally conclude the foll owing ; I have comprehensively researched both fixed and contingent financial liabilities, mainly from the point-of-view of borrowing, provision for post-retirement benefits, other provisions, and contingencies. The results showed that we can distinguish between two events with the same amount and timing, but that are different in probability, by including the probability of an event into the calculation of the expected value. However, more consideration must be given as to whether or not it should be on balance. If a contingent event is on balance as a contingent liability that has never been on balance, we have to check not only the usefulness of the information, but also the quality of the income into which on-balance of the contingent one made change. Unfortunately, because we have not solved the latter problem, we have as yet not been able to formulate a comprehensive and consistent theory for fair valuation of all financial liabilities under the constraints of the currently accepted accounting theory

通过2000年至2002年三年的研究，我暂时得出以下结论：我对固定金融负债和或有金融负债进行了全面的研究，主要从借款、退休后福利准备金、其他准备金和或有事项的角度进行了研究。结果表明，通过将事件的概率纳入期望值的计算中，我们可以区分具有相同数量和时间但概率不同的两个事件。但是否应该平衡，必须更多地考虑。如果一项或有事项作为一项从未达到平衡的或有负债而达到平衡，那么我们不仅要检查信息的有用性，还要检查该或有事项的平衡发生变化所带来的收入的质量。遗憾的是，由于我们还没有解决后一个问题，因此在现行会计理论的约束下，我们还无法对所有金融负债的公允价值制定一个全面、一致的理论。

项目成果

徳賀 芳弘: "退職給付会計と利益概念"會計. 第159巻第3号. 14-26 (2001)

德贺义博：“退休福利会计和利润概念”Kaikai，第 159 卷，第 3. 14-26 期（2001 年）

徳賀 芳弘: "退職給付会計と利益概念"会計. 159(3). 14-26 (2001)

Yoshihiro Tokuga：“退休福利会计和利润概念”会计159(3)。

TOKUGA: "Liabilities and Equities"Current Issues in Regal Accounting, Zeimukeirikyokai (Edited by Inoue, R.). 91-99 (2000)

德贺：“负债和权益”富豪会计的当前问题，Zeimukeirikyokai（井上 R. 编辑）。

TOKUGA (Co-authors : Ito, K., Nakano, M.): "Pension Accounting and Stock Option"Chuokeizaisya. (2004)

德贺（合著者：伊藤 K.、中野 M.）：“养老金会计和股票期权”Chukeizaisya。

徳賀芳弘: "国際会計"井上良二 編著『制度会計の論点』. 277-294 (2000)

Yoshihiro Tokuga：“国际会计” Ryoji Inoue（编辑）《机构会计问题》277-294 (2000)。