Deprival value: information utility analysis

ABSTRACT This article contributes to the perception that the users’ learning process plays a key role in order to apply an accounting concept and this involves a presentation that fits its informative potential, free of previous accounting fixations. Deprival value is a useful measure for managerial and corporate purposes, it may be applied to the current Conceptual Framework of the International Accounting Standards Board (IASB). This study analyzes its utility, taking into account cognitive aspects. Also known as value to the business, deprival value is a measurement system that followed a path where it was misunderstood, confused with another one, it faced resistance to be implemented and fell into disuse; everything that a standardized measurement method tries to avoid. In contrast, deprival value has found support in the academy and in specific applications, such as those related to the public service regulation. The accounting area has been impacted by sophistication of the measurement methods that increasingly require the ability to analyze accounting facts on an economic basis, at the risk of loss of their information content. This development becomes possible only when the potential of a measurement system is known and it is feasible to be achieved. This study consists in a theoretical essay based on literature review to discuss its origin, presentation, and application. Considering the concept’s cognitive difficulties, deprival value was analyzed, as well as its corresponding heteronym, value to the business, in order to explain some of these changes. The concept’s utility was also explored through cross-analysis with impairment and the scheme developed was applied to actual economic situations faced by a company listed on stock exchange.

摘要
本文旨在强化一种核心认知：使用者的学习过程是顺利应用某一会计概念的关键前提，而这一过程需要采用适配其信息价值潜能、且不受既往会计思维定式束缚的呈现方式。
剥夺价值（deprival value）是服务于管理与企业经营的有效计量方法，可应用于国际会计准则理事会（IASB）现行的概念框架体系中。本研究结合认知维度，对该计量方式的应用效用展开分析。
该计量方式亦被称为企业价值（value to the business），其发展历程中曾遭遇诸多标准化计量方法本应规避的问题：曾被误解、与其他计量概念混淆、推行受阻并最终被弃用。与之相对的是，剥夺价值如今已获得学界认可，并在公共服务监管等特定场景中得到应用。
会计领域正面临计量方法日益复杂化的冲击：此类方法愈发要求从业者以经济视角分析会计事项，却也面临着削弱其信息内涵的风险。唯有当某一计量系统的潜力被充分认知且具备实现可行性时，此类发展才有可能实现。
本研究为基于文献综述的理论性论述，旨在探讨剥夺价值的起源、呈现形式与应用场景。鉴于该概念存在认知难点，本研究同时对剥夺价值及其对应异名术语“企业价值（value to the business）”展开分析，以阐释其发展历程中的部分变迁。此外，本研究还通过与减值（impairment）的交叉分析，探究了该概念的应用效用，并将所构建的分析框架应用于一家证券交易所上市企业所面临的真实经济场景中。