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IFRS概念フレームワークに関する研究ノート


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Title: IFRS概念フレームワークに関する研究ノート
Other Titles: A Note on the Conceptual Frameworks of IFRS
Authors: 岡田, 裕正
Authors (alternative): Okada, Hiromasa
Issue Date: 25-Feb-2020
Publisher: 長崎大学経済学会 / Economics Society of Nagasaki University
Citation: 経営と経済, 99(1-4), pp.247-265; 2020
Abstract: The purpose of this note is to clarify income computational issues in the conceptual frameworks. To accomplish the purpose, this note focuses on the general purposes of financial reporting and the elements of financial statements which are stated in two IASB's frameworks in 2010 and 2018 as well as IASC's conceptual framework in 1989. This note finds some differences among them. For example, as to the general purpose, conceptual framework published 1989 explains stewardship purpose and providing decision useful information purpose separately, but conceptual framework published 2018 merges stewardship purpose in providing decision useful information purpose. However, the most important issue of the conceptual frameworks is the relation between the balance sheet and the income statement. IASB's conceptual frameworks adopt the Asset-and-Liability view, but the conceptual frameworks explain that the main purpose of the balance sheet is to calculate net asset, and income is calculated in the income statement. This relation is different from the one under the FASB's framework. This is one of the issues which we need to investigate.
Description: 松本睦樹教授定年退職記念号 / In Honour of Prof. Mutuki Matumoto
Keywords: Income Computation / IFRS / Conceptual Framework / General Purpose of Financial Reporting / Elements of Financial Statements / Asset-and-Liability view
URI: http://hdl.handle.net/10069/39697
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 99 No. 1-4

Citable URI : http://hdl.handle.net/10069/39697

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