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外貨換算会計生成史研究:E.L.Lopata 1936年論文と2つの状況法
https://gakusen.repo.nii.ac.jp/records/503
https://gakusen.repo.nii.ac.jp/records/503f470a8d5-3e52-4ae5-b5de-32054a571910
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00004862765 (1.2 MB)
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| Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2006-01-01 | |||||
| タイトル | ||||||
| タイトル | 外貨換算会計生成史研究:E.L.Lopata 1936年論文と2つの状況法 | |||||
| タイトル | ||||||
| タイトル | A Research on Accounting for Translation of Foreign Currency Financial Statements from Historical Perspective | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 外貨換算 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 変動・非変動法 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 状況法 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 配当可能利益 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 為替換算差損益 | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Foreign Currency Translation | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Floating-Nonfloating Method | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Situational Approach | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Profits Available for Distribution | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Foreign Exchange Gain or Loss | |||||
| 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 | |||||
| ページ属性 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | P(論文) | |||||
| 記事種別(日) | ||||||
| 値 | 論文 | |||||
| 記事種別(英) | ||||||
| 言語 | en | |||||
| 値 | Article | |||||
| 著者名(日) |
井戸, 一元
× 井戸, 一元 |
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| 著者名(英) |
IDO, Kazumoto
× IDO, Kazumoto |
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| 著者所属(日) | ||||||
| 値 | 愛知学泉大学経営学部 | |||||
| 抄録(英) | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | Problems of accounting for foreign operations are not new. The subject of accounting for the translation of foreign currency financial statements has been widely researched since 1965. Much of this research to date, both empirical and theoretical, has been motivated by a recognition of the effect of foreign exchange fluctuation and translation adjustment. Currently, the Situational Approach is accepted in the field of international accounting worldwide, though this approach may not always be suitable. This paper reviews 19^<th> century developments in methods of reporting the financial results of foreign business operations used by accountants in the U.K. It shows that many of the methods of foreign currency translation which have been proposed by accounting regulators have a common origin in one method first developed in the 1890s. Moreover, while the methods proposed by accounting regulators have been applied to the translation of financial statements of foreign operations, the method from which they were derived was designed as a valuation technique. This technique was used for reporting the net monetary position of foreign operations, in order to identify the extent of profits available for distribution. (Table 1 ) The purpose of this paper is to consider two problems with the Situational Approach. First, the relevant comparative accounting literature with historical perspectives on the subject is very limited. Second, there are differences between the Situational Approach in the U.K. (Type A) and that in the U.S. (Type B). The reason for these differences may exist due to a change of logics between them. This paper discusses these differences from a historical perspective (especially from 1968 to 1975). (Table 2) At present, the Current-Rate Method (Type B) is the best method of translating foreign currency financial statements. It is useful to recognize the effect of foreign exchange fluctuation from the standpoint of the parent company concept, as the independent foreign subsidiary is only part of the parent company's investment. Therefore, the translation adjustment incurred from translation by the Current-Rate Method should be included in net income. The parent company perspective portrays the affairs of the foreign business operation as if they were in fact part of the domestic business itself. Supporters of this perspective suggest that the translation process re-measures account balances. Lorensen (1972) who supported this view stated 'that the attribute of foreign money of most interest from the perspective of U.S. dollar financial statements is its command over U.S. dollars'. On this view exchange differences are treated as if realized and represent a gain or a loss thereby affecting reported profit. By contrast, the local business perspective aims to depict foreign operations as if they are independent of the home business environment. This approach aims to arrive at some quantification of the financial consequences of operating in a foreign economic environment. Since, from the point of view of the foreign business operation, no currency gain or loss on translation will be recognizable, the exchange differences are appropriately charged directly to a reserve. The problem with these perspectives is that they are mutually inconsistent. It is possible to depict a foreign operation as if it is a separate economic entity or as part of the home business operation but not both at the same time. The development of accounting regulations for reporting financial results from foreign business operations reflects continuing attempts to reconcile these two perspectives. In conclusion, there is a need for research with historical perspectives to be considered when setting international accounting standards. Further, even if accounting standards are different, the disclosed translation adjustments should be mutually recognized. | |||||
| 雑誌書誌ID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AN10026700 | |||||
| 書誌情報 |
経営研究 en : The Gakusen management review 巻 19, 号 2, p. 275-296, 発行日 2006-01 |
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