A Study on the Fair Value Accounting based on the Actual State of IAS41 "Agriculture" Adopting Companies
| Project/Area Number |
17K04077
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kanagawa University |
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Principal Investigator |
RYUSUKE TODA 神奈川大学, 経済学部, 教授 (00271586)
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| Project Period (FY) |
2017-04-01 – 2021-03-31
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| Project Status |
Completed (Fiscal Year 2020)
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| Budget Amount *help |
¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
Fiscal Year 2019: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2018: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2017: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | 公正価値 / 国際会計基準 / 農業会計 / 生物資産 / 公正価値測定 / 会計測定 / IAS第41号 / 森林再評価額 / 再評価剰余金 / 農業簿記 / 会計学 / 農業経済学 |
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| Outline of Final Research Achievements |
In this study, we clarified how the world's agricultural companies that apply International Accounting Standard No. 41 "Agriculture" actually apply the standard. At that time, we focused on the fair value measurement, which is a feature of the standard, and extracted the problems inherent in it.
As a result of the survey, it became clear that the world's agricultural companies that apply the standard recorded a large amount of biological assets, etc. based on fair value measurement on their balance sheets. It was also clarified that those fair value fluctuations were also recorded in the income statement as a large amount of profit components. Furthermore, it became clear that fair value measurement has a problem that it relies heavily on the judgment of experts within the group and the plans and goals of the management itself.
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| Academic Significance and Societal Importance of the Research Achievements |
本研究の学術的意義は、これまで日本ではほとんど知られていなかった、国際会計基準第41号「農業」を適用する世界の農企業が、当該基準の中核である公正価値測定をどのように行っているのかという実態を明らかにしたことである。そこでは、特に公正価値測定差額について、これを企業利益の構成項目として財務諸表に計上している実態が明らかになった。さらに、公正価値測定が、グループ内部の専門家または経営者自身によって、あるいは経営者の策定する計画や目的に大きく依拠して行われていたことを明らかにしたことも、本研究の大きな学術的意義だと考えられる。
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Report
(5 results)
Research Products
(9 results)
