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ASBJ『討議資料:財務会計の概念フレームワーク』の計算構造
http://hdl.handle.net/10069/6795
http://hdl.handle.net/10069/679560d604ec-494e-48b6-a06b-1484e309a82f
名前 / ファイル | ライセンス | アクション |
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KJ00004433224.pdf (644.4 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2007-03-13 | |||||
タイトル | ||||||
タイトル | ASBJ『討議資料:財務会計の概念フレームワーク』の計算構造 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Asset-and-Liability view | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | comprehensive income | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | net income | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | income computational structure | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
岡田, 裕正
× 岡田, 裕正 |
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著者別名 | ||||||
姓名 | Okada, Hiromasa | |||||
その他のタイトル | ||||||
その他のタイトル | A Note on Computational Structure of the Discussion Memorandum on Conceptual Framework of the ASBJ | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | A working group of the ASBJ (Accounting Standards Board of Japan) issued the discussion memorandum on financial accounting conceptual framework in 2004. This discussion memorandum states two different types of income, comprehensive income and net income. It seems that comprehensive income is based on the Asset-and-Liability view and net income is on the Revenue-and-Expenses view. This is one of the important features of the discussion memorandum. This paper considers the reason for the coexistence of two different types of income in a income computational structure based on the Asset-and-Liability view. | |||||
書誌情報 |
經營と經濟 : 長崎工業經營専門學校大東亞經濟研究所年報 巻 85, 号 3-4, p. 547-560, 発行日 2006-02-24 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00069150 | |||||
sortkey | ||||||
P00547-P00560 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 經營と經濟. vol.85(3-4), p.547-560; 2006 |