時價主義論의 動向과 問題點 : 美國會計學會의 諸報告書를 中心으로 Based on the Reports of AAA = A Study on the Trends and Problems in the Current Value Concept

다국어 초록 (Multilingual Abstract)

The purpose of this study is (1) to examine reports of AAA which is acknowledged as the representative opinions in U.S.A., (2) to present the trends and problems of the current value concept.
The important contents of this study is divided into five chapters as follows;
(1) The asset valuation and current value concept.
(2) The income calculation and current value concept.
(3) The nature of current value concept.
(4) The characteristics of current value concept.
(5) The problems of current value concept.
In the 1st chapter, the author attempted to examine current value concept of AAA in connection with asset valuation.
AAA insists that replacement cost in the present time could be regarded as valuation amount of service potentials, but it implies theoretical paradox. Accordingly, it is desirable that replacement cost is accepted as the original meaning per se.
The 2nd chapter attempted to study the replacement cost of AAA relating to income calculation. AAA argues that the separate calculation of operating income and holding gains is possible when the replacement cost concept is applied, but it also implies theoretical paradox. Accordingly, it is desirable that the replacement cost concept is to be interpreted as the original meaning itself.
The 3rd chapter examined the nature of income calculation of AAA. AAA insists that operation income, which is calculated according to the replacement cost of the time of expense recognition, is divisible amount which doesn't reduce operating or production capacity. But it also contains theoretical paradox.
In the 4th chapter, the author pointed out the characteristics of current value concept o of AAA as follows;
(1) Current value concept has to be understood as its original meaning in order to maintain the theoretical rationalization.
(2) Current value concept is fundmentally related to asset valuation, and the characteristics as income calculation is originally similar to the traditional characteristics.
(3) The importance of income calculation based upon physical capital maintenance is emphasized.
In the 5th chapter, the author attempted to examine the problems of current value concept of AAA as follows;
(1) Current value concept of AAA emphasizes the importance of income calculation for physical capital maintenance, but it doesn't consider the special situations of individual enterprises.
(2) Among several problems in the technology of income calculation for physical capital maintenance, the problems of loss measurement caused by the time lag resulting from replacement and the problem of decision of the objective fair market price in current value calculation remains unsolved.
As a result of this study, current value concept implies potentiality which can solve some problems of current historical cost accounting, but it suffers from many problems.
Therefore, it is required that more study must be done not only for theoretical aspect, but also for practical aspect to solve problems mentioned above.

목차 (Table of Contents)

• Ⅰ. 序論
• Ⅱ. 資産評價論과 時價主義論
• Ⅲ. 損益計算論과 時價主義論
• Ⅳ. AAA의 損益計算의 性格
• Ⅴ. AAA의 時價主義論의 特徵
• Ⅵ. AAA의 時價主義論의 問題點
• Ⅶ. 要約 및 結論