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Title: ASBJ『討議資料:財務会計の概念フレームワーク』の計算構造
Other Titles: A Note on Computational Structure of the Discussion Memorandum on Conceptual Framework of the ASBJ
Authors: 岡田, 裕正
Authors (alternative): Okada, Hiromasa
Issue Date: 24-Feb-2006
Citation: 經營と經濟. vol.85(3-4), p.547-560; 2006
Abstract: 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.
Keywords: Asset-and-Liability view / comprehensive income / net income / income computational structure
URI: http://hdl.handle.net/10069/6795
ISSN: 02869101
Type: Departmental Bulletin Paper
Appears in Collections:Volume 85, No. 3-4

Citable URI : http://hdl.handle.net/10069/6795

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