有価証券の保有目的の変更

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This topic contains 34 replies, has 2 voices, and was last updated by  jordan 6 8 months, 3 weeks ago.

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  • #3463 Reply

    ちずな

    有価証券の保有目的の変更についてなんですが、満期保有目的債券→売買目的有価証券
    満期保有目的債券→その他有価証券の処理で、×1年9月末に保有する社債の半分を売却し
    残りの社債を全て売買目的有価証券、その他有価証券に振り替え×2年3月末に決算を
    迎えたという問題があったとします。
    その時に、決算時の処理で その他有価証券に振り替える場合は決算時に償却減価法
    しているのに売買目的有価証券に振り替える場合には決算時において償却減価法を
    適用しないのは、何故なのでしょうか?

    #3466 Reply

    あそ〜ん
    Keymaster

    売買目的有価証券は短期的に売買されることを想定しているので、決算時において償却減価法を適用する意味はないと考えます。

    償却減価法は、満期まで保有していた場合の取得原価と額面の差額を利息として計上するものですが、売買目的有価証券となった社債にかかる、この償却差額はむしろ計上してはいけないものではないでしょうか。

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