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210 大学院現代社会文化研究科 = Graduate School of Modern Society and Culture >
20 紀要 = Departmental Bulletin Paper >
01 現代社会文化研究 = The journal of the study of modern society and culture >

 

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Title :討議資料 「財務会計の概念フレームワーク」における計算構造 : 損益計算書と賃借対照表の連携
Title alternative :Calculation Structure in the Discussion Memorandum "Conceptual Framework of Financial Accounting"
Authors :高山, 浩
Publisher :新潟大学大学院現代社会文化研究科
Issue Date :Dec-2005
Journal Title :現代社会文化研究
Volume :34
Start Page :195
End Page :210
ISSN :13458485
Description :As is generally known, almost only "asset and liability approach" is followed in the in the conceptual framework of United StateSFASB. On the other hand, in the recently-announced discussion memorandum "Conceptual Framework of Financial Accounting" by Accounting Standards Board of Japan, both the "asset and liability approach" and "revenue and expense approach" have been proposed. The approach suggested by this new Japanese discussion memorandum "Conceptual Framework of Financial Accounting" can therefore be considered to be a "dual approach". This paper therefore analyses this "dual approach", as allied to the overall calculation structure in financial accounting.
Keywords :概念フレームワーク
資産負債アプローチ
収益費用アプローチ
デュアルアプローチ
クリーンサープラス
賃借対照表の純資産の部の表示に関する会計基準
Type Local :紀要論文
Language :jpn
URI :http://hdl.handle.net/10191/1088
fullTextURL :http://dspace.lib.niigata-u.ac.jp/dspace/bitstream/10191/1088/1/18_0214.pdf
Appears in Collections:01 現代社会文化研究 = The journal of the study of modern society and culture

Please use this identifier to cite or link to this item: http://hdl.handle.net/10191/1088