代替原價變動의 會計的 歸屬性 = A Study of the Accounting for the Replacement Cost Changes

다국어 초록 (Multilingual Abstract)

In a replacement-cost accounting model. changes in the replacement cost of assets held during a period are viewed by some as holding gains and losses which are includable in income for the period or adjustment of capital maintenance. The academic literatures provide two alternative arguments in support of the holding gains treatment. One argument is that replacement cost changes represent "cost saving", ; the other argument is that replacement-cost changes may be used "surrogates" or changes in net realizable value of discounted present value.
In this paper. I try to examine these two opinions. I conclude that any one can't be acceptable, because all of treatments are not fully reasonable and relevant for each information needs. so the replacement cost accounting models can be illustrated as following matrix.

──────────────────────────────────
state holding gains
───────────────────────────
monetary holding gains realholding gains
──────────────────────────────────
Realized
holding gains ① ③
──────────────────────────────────
unrealized
holding gains ② ④
──────────────────────────────────
total ⑤ ⑤
──────────────────────────────────

Edwards and Bell model is one that all of the monetary holding gains and real holding gains belong to the income for the period. Historical cost accounting model treats the realized holding gains as a income. Physical capital maintenance supporters argue all of the holding gains as capital adjustments. Earning power income(EPI) is a accounting model that uses the income of the real holding gains only.
FASB supports EPI. In these replacement-cost accounting model. I suppose that EPI is the most acceptable one.

목차 (Table of Contents)

• Ⅰ. 緖 論
• Ⅱ. 價値槪念에 의한 利益屬性의 分析
• Ⅲ. 利益歸屬說
• 1. 原價節減 假說
• 2. 寫 體 假說
• Ⅳ. 資本維持 調整說
• Ⅴ. 現行 代替原價會計의 展開方向
• Ⅵ. 結 論
• 參考文獻
• Summary