{"created":"2023-05-18T10:24:28.201203+00:00","id":51,"links":{},"metadata":{"_buckets":{"deposit":"fcff8fb6-99c2-4d29-baf9-ff4d8a7ef701"},"_deposit":{"created_by":7,"id":"51","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"51"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000051","sets":["1:6:15"]},"author_link":["22","80"],"control_number":"51","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-05-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4/5","bibliographicPageEnd":"86","bibliographicPageStart":"61","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"現代経営経済研究"},{"bibliographic_title":"Toyo Gakuen University business and economic review"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"デリバティブとは，一般的には金融派生商品と呼ばれているが，株式，金利，為替などの金融商品を原資産として新たに開発された金融商品のことである．これには先物取引，先渡取引，オプション取引，スワップ取引等の形態があり，その利用目的には，リスク・ヘッジ目的，投機目的，裁定目的がある．当初はリスクを回避する手段として利用されていたが，金融工学やIT技術の発展等によりさまざまな商品が開発されたこともあり，今日では投機目的や裁定目的で取引されるケースも多い．\n　会計処理上では損益の確定をどの時点で行うのかが問題になる．デリバティブ取引は，原則として時価評価され，評価差額が当期の損益として認識される．しかし，デリバティブ取引がヘッジ手段として利用されたとしても，ヘッジ対象の資産に係る相場変動等が損益に反映されない場合，両者の損益が期間的に対応しないという問題が起こる．この問題を解消するために，ヘッジ会計の運用について目的適合性に沿った法的規制が加えられた．\n　但し，デリバティブ取引はレバレッジ効果により元本の数十倍の取引ができることにより，失敗した場合は巨額の損失を破る恐れがある．一般事業会社にとって，本来の事業目的を逸脱した金融取引（特にデリバティブ取引）によってリスクが発生した場合，本業に対する影響も大きく問題がある．\n　Derivatives are financial instruments, whose value depends upon or is derived from the prices of one or more underlying assets such as stocks, interest rates or foreign currencies. They are used to mitigate risk or hedge, speculate and for arbitrage purposes. With an accounting treat-ment, however, it becomes problematic to ascertain exactly when profit and loss is recognized. As a general rule, in derivative transactions, their value will be appraised in line with the current market price. However, in derivatives utilizing for risk hedge, in cases when market fluctuations are not reflected in the profit and loss, unrealized profit and loss of underling assets is not simultaneously recorded with unrealized profit and loss of derivatives, which causes a critical accounting problem. In order to solve this problem, legal regulations have been added regarding the use of hedge accounting.","subitem_description_type":"Abstract"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"研究ノート / Notes","subitem_description_type":"Other"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東洋学園大学","subitem_publisher_language":"ja"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type":"isIdenticalTo","subitem_relation_type_id":{"subitem_relation_type_id_text":"110008620308","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11928733","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13492004","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_type":"VoR"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"中井, 和敏","creatorNameLang":"ja"},{"creatorName":"ナカイ, カズトシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{},{}]},{"creatorNames":[{"creatorName":"Nakai, Kazutoshi","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"デリバティブ取引とヘッジ会計","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"デリバティブ取引とヘッジ会計","subitem_title_language":"ja"},{"subitem_title":"A Study on Derivatives and Hedge Accounting","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["15"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-03-31"},"publish_date":"2018-03-31","publish_status":"0","recid":"51","relation_version_is_last":true,"title":["デリバティブ取引とヘッジ会計"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-22T09:11:16.062634+00:00"}