公正価値はどのような意味で公正か

会計専門家の理解と誤解

抄録

Fair value accounting has had an established position in accounting standards through strong promotion by both the IASB and FASB. However, the meaning of “fair” remains unclear in the accounting profession, including amongst standard-setters, practitioners, and academia. The profession promotes or opposes fair value accounting without exploring the meaning of “fair” or “fairness” in depth. The purpose of this paper is to reconsider the concept of fair value in accounting from the perspective of fairness as a fundamental concept that forms democratic society. By presenting the ideas necessary to discuss justice in the accounting world, the author opens up new areas for future valuation studies.