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減損会計基準がリース会計に与える影響(2)
https://aulib.repo.nii.ac.jp/records/506
https://aulib.repo.nii.ac.jp/records/506ba965200-8d8b-4b1c-a238-a5863d4c56e5
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00004432757.pdf (1.1 MB)
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| Item type | [ELS]紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2017-01-27 | |||||||||||
| タイトル | ||||||||||||
| タイトル | 減損会計基準がリース会計に与える影響(2) | |||||||||||
| 言語 | ja | |||||||||||
| タイトル | ||||||||||||
| タイトル | Effect of Leases by Impairment Accounting Standards (2) | |||||||||||
| 言語 | en | |||||||||||
| 言語 | ||||||||||||
| 言語 | jpn | |||||||||||
| 資源タイプ | ||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||||
| 著者 |
吉田, 勝弘
× 吉田, 勝弘
× Yoshida, Katsuhiro
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| 記事種別(日) | ||||||||||||
| 内容記述タイプ | Other | |||||||||||
| 内容記述 | 論文 | |||||||||||
| 記事種別(英) | ||||||||||||
| 内容記述タイプ | Other | |||||||||||
| 内容記述 | Article | |||||||||||
| 抄録(英) | ||||||||||||
| 内容記述タイプ | Other | |||||||||||
| 内容記述 | "Accounting Standards Board of Japan (ASBJ) published ""Opinions of Impairment Accounting Standards"" in 2002 and ""Guidelines of Impairment Accounting Standards"" in 2003. This paper continues from ""Effect of Leases by Impairment Accounting Standards (1)"" (The Journal of Asahikawa University No. 57-58 Dec. 2004). The purposes of this paper are to survey the construction of impairment accounting, to clear that a book value of the non-transfer ownership finance leases is the amount of re-measurement. The efficiency of extraordinary depreciation as an impairment is not enough. The land is not the object of depreciation. Therefore, the land needs impairment accounting. The amount of impairment loss is calculated the difference of a book value and the recoverable amount. Usually the book value based on the cost price. Applying impairment accounting to the capital treatment (the transfer ownership finance leases), a book value is non-depreciated cost price. When the recoverable amount decrease than the book value, the difference becomes impairment loss. Applying impairment accounting to the rental treatment (the non-transfer ownership finance leases), a book value is present value of lease fee. When the recoverable amount decrease than amount of the present value, the difference becomes impairment loss. Under decreasing interest rates, to be applied impairment accounting to the rental treatment, it adds the difference to impairment loss. Therefore, it increases impairment loss. In addition, after impairment, the difference and lease fee offset each other. Impairment Accounting Standards will introduce fresh start measurements." | |||||||||||
| 言語 | en | |||||||||||
| 書誌情報 |
ja : 旭川大学紀要 en : The journal of the Asahikawa University 号 59, p. 45-60, 発行日 2005-06-30 |
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| ISSN | ||||||||||||
| 収録物識別子タイプ | PISSN | |||||||||||
| 収録物識別子 | 02863863 | |||||||||||
| 雑誌書誌ID | ||||||||||||
| 収録物識別子タイプ | NCID | |||||||||||
| 収録物識別子 | AN00010679 | |||||||||||
