next up previous contents index
: Â࿦µëÉÕ¶â²ñ·× : ¿·²ñ·×À©ÅÙ : ¿·²ñ·×À©ÅÙ   Ìܼ¡   º÷°ú

»þ²Áɾ²Á

¤«¤Ä¤Æ¤Ï¼èÆÀ¸¶²Á²ñ·×(aquition cost accounting)¤È¤¤¤Ã¤Æ¡¢ÅÚÃÏ¡¢·úʪ¡¢Í­²Á¾Ú·ô¡¢ Åê»ñºÄ¸¢¤È¤¤¤Ã¤¿»ñ»º¤Ë¤Ä¤¤¤Æ¤Ï¡¢¤¹¤Ù¤ÆÇã¼è»þ¤Î²Á³Ê¤Ç µ­ºÜ¤·¤Æ¤¤¤¿¤Î¤Ç¤¢¤ë¤¬¡¢¶áǯ¡¢½ù¡¹¤Ëºâ»º¤òÀµ³Î¤Ëɾ²Á¤·¤è¤¦¤È¤¤¤¦Êý¸þ¤¬ ¶¯¤Þ¤ê¡¢¤³¤ì¤é¤ò»þ²Á(current value)¤Çµ­ºÜ¤¹¤ëÊý¸þ¤Çư¤¤¤Æ¤¤¤ë¡£ Î㤨¤Ð¡¢ÊÝÍ­¤·¤Æ¤¤¤ë³ô·ô¤¬Ë½Í¤¿¤é¡¢»ñ»º¤Ï¤½¤Îʬ¡¢µÞ¸º¤¹¤ë¤³¤È¤Ê¤ë¡£ ¤½¤â¤½¤â¡¢1990ǯ¤Î¥Ð¥Ö¥ëÊø²õ¸å¡¢ÅÚÃϤä³ô¤Î²Á³Ê¤¬°Û¾ï¤Ë ²¼¤Ã¤¿¤Ë¤â¤«¤«¤ï¤é¤º¡¢¤½¤Î»ñ»º²ÁÃͤò¥Ð¥Ö¥ëÃæ¤Î¹ØÆþ»þ¤«¤éÊѤ¨¤º¤Ë¤¤¤¿ ÆüËܤο¤¯¤Î´ë¶È¤ËÂФ·¡¢ÆÃ¤Ë²¤ÊƤ«¤é²ñ·×½èÍý¾å¤ÎÈãȽ¤¬ ¾å¤¬¤ë¤è¤¦¤Ë¤Ê¤Ã¤¿¡£ ¤½¤³¤Ç¡¢½¾Í褫¤é¤â¼å¤¤¤Ê¤¬¤é¸ºß¤·¤Æ¤¤¤¿»þ²Á²ñ·×(current value accounting)¤Î³µÇ°¤¬ ¶¯²½¤µ¤ì¤ë¤è¤¦¤Ë¤Ê¤Ã¤¿¤Î¤Ç¤¢¤ë¡£

»þ²Á²ñ·×¤È¤Ï¡¢Í­·Á¸ÇÄê»ñ»º¤äÍ­²Á¾Ú·ô¤ËŬ±þ¤µ¤ì¤ë¡£ ÅÚÃϤβÁ³Ê¤ä³ô²Á¤¬Â礭¤¯²¼¤Ã¤¿¾ì¹ç¤Ë¤Ï¡¢¤½¤ì¤ò¤Ê¤ë¤Ù¤¯Â®¤ä¤«¤Ë »ñ»º¸º¤È¤·¤ÆÊíµ­¤ËÈ¿±Ç¤µ¤»¤ë¤³¤È¤ò¸À¤¦¡£ µÕ¤Ë¾å¤¬¤ì¤Ð»ñ»ºÁý¤È¤·¤ÆÈ¿±Ç¤µ¤»¤ë¡£ ˡΧ¤Ï¤É¤ì¤Û¤É¤ÎÊÑÆ°¤Þ¤Ç¤ò¡¢Ìµ»ë¤·¤Æ¤è¤¤¤«¡¢¤É¤Î¤¯¤é¤¤¤ÎÉÑÅÙ¤ÇÊíµ­¤Ë È¿±Ç¤¹¤Ù¤­¤«¤òµ¬Äꤷ¤Æ¤¤¤ë¤À¤±¤Ç¤¢¤ë¡£

ÅöÁ³¡¢»þÂå¤Î·Ð²á¤Ë¤Ä¤ì¡¢¤Ê¤ë¤Ù¤¯¿×®¤Ë¸½¼Â¤òÈ¿±Ç¤¹¤ëÊý¸þ¤¬ Í׵ᤵ¤ì¤ë¤è¤¦¤Ë¤¢¤Ã¤Æ¤­¤Æ¤¤¤ë¤Î¤Ç¡¢Ë¡Î§¤ÎÇ¡²¿¤Ë¤«¤«¤ï¤é¤º¡¢¸½ºß¤Ç¤â ·è»»»þ¤Ë¤Ï¤³¤ì¤é¤Î»þ²Á¤òÄ´¤Ù¡¢¤½¤ì¤òµ­ºÜ¤¹¤ë¤è¤¦¤ËÅØÎϤ¹¤Ù¤­¤Ç¤¢¤í¤¦¡£ ¤³¤¦¤·¤¿Æ©ÌÀÀ­¤¬¡¢³ô¼ç¤äÅê»ñ²È¤ËÂФ¹¤ëÀÕ̳¤Ç¤¢¤í¤¦¡£

Àè¤Ë½Ò¤Ù¤¿¤è¤¦¤Ë¡¢¤«¤Ä¤Æ¤Ï»þ²Á²ñ·×¤Ï¤½¤ì¤Û¤É¸·Ì©¤Ë¤Ï Ŭ±þ¤µ¤ì¤Æ¤¤¤Ê¤«¤Ã¤¿¡£ ¤½¤ì¤¬¡¢¥Ð¥Ö¥ëÊø²õ¤Ê¤É¤Ë¤è¤êÅê»ñ³Û¤Î²ó¼ýÉÔǽ¤È¤Ê¤Ã¤¿ÅÚÃϤʤɤΠͭ·Á¸ÇÄê»ñ»º¤ÎÂ礭¤Ê¸º¾¯¤¬¤¢¤Ã¤¿¾ì¹ç¡¢ÉÔÎÉ»ñ»ºÀ°Íý¤Î¤¿¤á¡¢²¼Íî³Û¤òÀµ³Î¤Ë ¸«ÀѤâ¤ë¤³¤È¤¬ÆÃÃʤËÍ׵ᤵ¤ì¤ë¤³¤È¤¬¤¢¤Ã¤¿¡£ ¤³¤ì¤ò¸ºÂ»²ñ·×(impairment accounting)¤È¤¤¤¦¡£ ¤³¤ì¤Ï¤¢¤¯¤Þ¤Ç¤â¡¢ÉÔÎÉ»ñ»º³Û¤òÀµ³Î¤Ë¸«ÀѤâ¤ë¤¿¤á¤Î°ì»þŪ¤Ë»þ²Á²ñ·×¤ò ŬÍѤ·¤¿¤â¤Î¤Ç¤¢¤ê¡¢¤½¤ì¤æ¤¨¡¢Áý±×²ñ·×¤È¤¤¤Ã¤¿³µÇ°¤Ï¤Ê¤¤¡£ ¤â¤È¤â¤È¡¢»þ²Á²ñ·×¤¬¤­¤Á¤ó¤È¹Ô¤ï¤ì¤Æ¤­¤Æ¤¤¤ì¤Ð¡¢ÉÔɬÍפʤâ¤Î¤Ç¤¢¤Ã¤¿¤È ¸À¤¨¤ë¡£

¤µ¤Æ¡¢Î㤨¤ÐÍ­²Á¾Ú·ô¤Î»þ²Á¤¬²¼¤Ã¤¿¤È¤¹¤ë¤È¡¢¼¡¤Î¤è¤¦¤Ë»ÅÌõ¤ò¹Ô¤Ê¤¦¡£

\begin{figure}\begin{center}
\begin{tabular}{rlr\vert lrr}
\cline{2-5}
¼èÆÀ»þ ...
...Á» &$y$ &Í­²Á¾Ú·ô &$y$ \\
\cline{2-5}
\end{tabular} \end{center}\end{figure}

¤³¤ì¤âê²·¤ÈƱ¤¸¤è¤¦¤Ê½èÍý¤Ç¤¢¤ë¡£


next up previous contents index
: Â࿦µëÉÕ¶â²ñ·× : ¿·²ñ·×À©ÅÙ : ¿·²ñ·×À©ÅÙ   Ìܼ¡   º÷°ú
Yoichi OKABE Ê¿À®20ǯ5·î17Æü