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A Study on Accounting for Non-financial Liabilities

Research Project

Project/Area Number 23730429
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionShiga University

Principal Investigator

AKATSUKA Naoyuki  滋賀大学, 経済学部, 准教授 (30386536)

Project Period (FY) 2011 – 2013
Project Status Completed (Fiscal Year 2013)
Budget Amount *help
¥520,000 (Direct Cost: ¥400,000、Indirect Cost: ¥120,000)
Fiscal Year 2013: ¥130,000 (Direct Cost: ¥100,000、Indirect Cost: ¥30,000)
Fiscal Year 2012: ¥130,000 (Direct Cost: ¥100,000、Indirect Cost: ¥30,000)
Fiscal Year 2011: ¥260,000 (Direct Cost: ¥200,000、Indirect Cost: ¥60,000)
Keywords非金融負債 / 最頻値 / 中央値 / 期待値 / 公正価値 / 信用リスク
Research Abstract

This study tries to reveal the logic restricting liabilities to legal liabilities by relying on the treatment of asset retirement obligation by FASB. It would be inferred that restriction of ARO by FASB is derived from general reason to maintain comparability, which is one of the qualitative characteristics of useful financial information. Therefore, comparability is effectively uniformity.
And it examines the treatment of own credit risk in the fair value measurement of non-financial liabilities, which are classified as non-financial liabilities. this study proposes more neutral criteria for incorporating own credit risk through a review of the arguments for/against incorporating own credit risk. According to these criteria, there is no room for incorporating own credit risk in the fair value measurement of asset retirement obligations unless own credit risk is assumed to be the same before and after the transfer of AROs.

Report

(4 results)
  • 2013 Annual Research Report   Final Research Report ( PDF )
  • 2012 Research-status Report
  • 2011 Research-status Report
  • Research Products

    (12 results)

All 2014 2013 2012 2011 2002 Other

All Journal Article (7 results) Presentation (4 results) Book (1 results)

  • [Journal Article] 非金融負債の確率的測定2014

    • Author(s)
      赤塚尚之
    • Journal Title

      日本会計研究学会第73回大会自由論題報告論文

    • Related Report
      2013 Final Research Report
  • [Journal Article] 負債の範囲と財務情報の有用性―比較可能性の追求が及ぼす影響―2013

    • Author(s)
      赤塚尚之
    • Journal Title

      彦根論叢

      Volume: 393号 Pages: 66-77

    • NAID

      40019480141

    • Related Report
      2013 Final Research Report
  • [Journal Article] 非金融負債の公正価値測定と自己の信用リスク2013

    • Author(s)
      赤塚尚之
    • Journal Title

      滋賀大学経済学部研究年報

      Volume: 19号 Pages: 93-104

    • NAID

      40019530129

    • Related Report
      2013 Final Research Report 2012 Research-status Report
  • [Journal Article] 非金融負債会計の再構築序説2012

    • Author(s)
      赤塚尚之
    • Journal Title

      近未来の企業経営の諸相―2025年― (花堂靖仁・高橋治彦編著) (中央経済社)

      Pages: 33-54

    • Related Report
      2013 Final Research Report
  • [Journal Article] 非金融負債会計の再構築序説2012

    • Author(s)
      赤塚尚之
    • Journal Title

      近未来の企業経営の諸相―2025年―(花堂靖仁・高橋治彦編著)

      Volume: 3 Pages: 33-54

    • Related Report
      2012 Research-status Report
  • [Journal Article] 負債の範囲と財務情報の有用性 ―比較可能性の追求が及ぼす影響2012

    • Author(s)
      赤塚尚之
    • Journal Title

      彦根論叢

      Volume: 393 Pages: 66-77

    • NAID

      40019480141

    • Related Report
      2012 Research-status Report
  • [Journal Article] 負債の範囲の限定について―画一的な比較可能性の追求と会計情報の有用性―2011

    • Author(s)
      赤塚尚之
    • Journal Title

      滋賀大学経済学部ワーキングペーパー

      Volume: 161 Pages: 1-16

    • Related Report
      2011 Research-status Report
  • [Presentation] 非金融負債の確率的測定2014

    • Author(s)
      赤塚尚之
    • Organizer
      日本会計研究学会第73回大会自由論題報告
    • Place of Presentation
      横浜国立大学 (報告予定)
    • Related Report
      2013 Final Research Report
  • [Presentation] 非金融負債の確率的測定2014

    • Author(s)
      赤塚尚之
    • Organizer
      日本会計研究学会第73回大会自由論題報告
    • Place of Presentation
      横浜国立大学
    • Related Report
      2013 Annual Research Report
  • [Presentation] 非金融負債の公正価値測定と自己の信用リスク2002

    • Author(s)
      赤塚尚之
    • Organizer
      日本会計研究学会第71回大会自由論題報告
    • Place of Presentation
      一橋大学
    • Related Report
      2013 Final Research Report
  • [Presentation] 非金融負債の公正価値測定と自己の信用リスク

    • Author(s)
      赤塚尚之
    • Organizer
      日本会計研究学会
    • Place of Presentation
      一橋大学
    • Related Report
      2012 Research-status Report
  • [Book] 近未来の企業経営の諸相―2025年―(花堂靖仁・高橋治彦編著)2012

    • Author(s)
      赤塚尚之
    • Total Pages
      22
    • Publisher
      中央経済社
    • Related Report
      2011 Research-status Report

URL: 

Published: 2011-08-05   Modified: 2019-07-29  

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