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Bank Accounting and Market Valuation in Japan: An Overview of Accounting Issues of Financial Instruments

Author

Listed:
  • Marie Ogawa

    (Research Division 2, Institute for Monetary and Economic Studies, Bank of Japan)

  • Takashi Kubota

    (Research Division 2, Institute for Monetary and Economic Studies, Bank of Japan)

Abstract

This paper considers a framework for introducing market valuation to Japanese bank accounting, focusing on practical issues to be solved. Reflecting the growing concern over the present historical cost accounting, it is argued that market valuation should be introduced to bank accounting for disclosure purpose in Japan. Particularly, there are strong arguments for market valuation of certain types of financial instruments. Specific considerations include: the overview of present accounting in Japan, the distinctive features of Japanese bank accounting, the accounting framework of partial market valuation, the "fair value" concept in measuring financial instruments, and its application to valuation of individual financial instruments.

Suggested Citation

  • Marie Ogawa & Takashi Kubota, 1995. "Bank Accounting and Market Valuation in Japan: An Overview of Accounting Issues of Financial Instruments," Monetary and Economic Studies, Institute for Monetary and Economic Studies, Bank of Japan, vol. 13(1), pages 69-85, July.
    • Handle: RePEc:ime:imemes:v:13:y:1995:i:1:p:69-85
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