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

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タイトル別名
  • フサイ ノ ハンイ ト ザイム ジョウホウ ノ ユウヨウセイ ヒカク カノウセイ ノ ツイキュウ ガ オヨボス エイキョウ
  • Restriction of Liabilities : Would “Uniform” Comparability Contribute to the Usefulness of Financial Information?

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抄録

type:Departmental Bulletin Paper

This paper tries to reveal the logic restrictingliabilities to legal liabilities by relying on thetreatment of asset retirement obligation (ARO) 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 enhancing qualitative characteristics of useful financial information. This means that comparability takes priority over “substance over form”. Therefore, comparability is sometimeseffectively “uniformity”. However, it is not theoretically certain whether comparability truly contribute to usefulness of financial information. This paper, which adopts normative approach, proposes two hypotheses to accept the exclusion of items without legal enforceability. These hypotheses are: (a) Users of financial statements (especially investors) consider such items immaterial; or (b) Though users consider such items material, they would infer them from another source.

identifier:彦根論叢, 第393号, pp. 66-77

identifier:The Hikone Ronso, No.393, pp. 66-77

収録刊行物

  • 彦根論叢

    彦根論叢 第393号 66-77, 2012-09

    滋賀大学経済学会

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