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  1. SSMSパブリケーション
  2. Vol.04

A Study of the Statement of Comprehensive Income : Relating the Problem of Recycling

http://hdl.handle.net/10173/1676
http://hdl.handle.net/10173/1676
61fc78cc-8ea8-496b-b953-45176b1d51e0
名前 / ファイル ライセンス アクション
SMS08-106.pdf SMS08-106.pdf (181.8 kB)
Item type 会議発表論文 / Conference Paper(1)
公開日 2018-02-06
タイトル
タイトル A Study of the Statement of Comprehensive Income : Relating the Problem of Recycling
言語
言語 eng
キーワード
主題Scheme Other
主題 a statement of comprehensive income
キーワード
主題Scheme Other
主題 realization
キーワード
主題Scheme Other
主題 recycling of the comprehensive income
資源タイプ
資源タイプ識別子 http://purl.org/coar/resource_type/c_5794
資源タイプ conference paper
著者 Kishikawa, Kouki

× Kishikawa, Kouki

Kishikawa, Kouki

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Kidota, Tsutomu

× Kidota, Tsutomu

Kidota, Tsutomu

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Egashira, Akira

× Egashira, Akira

Egashira, Akira

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抄録
内容記述タイプ Abstract
内容記述 In the field of Accounting, financial statements prepared using the acquisition cost so that expresses the state of a company, have been made into a serious problem. Then, the concern of many people has been increased in the accounting information using fair value or market price. If such measurement is performed, profits containing an unrealized holding gain will pose a serious problem. And the definition of a different income account from a conventional income statement poses a problem. I want to position a statement of comprehensive income in this consideration, which is constructed from a viewpoint of semiology, leaving for the former view point standing a different accounting theory. Furthermore, I want to also mention the problem of recycling, relating a realization basis. As a result of these considerations, it became clear that a statement of comprehensive income is the financial statement which reports that income, which is the expanded conventional concept, including the unrealized holding gain and loss concepts in addition to the traditional revenue and expense concepts. And, it becomes clear that a statement of comprehensive income organically related with the other accounts or financial statements, by preparing the comprehensive income and loss account, which expanded the expense and revenue summary account. Furthermore, we want to point out that many problems arise, when the recycling of the comprehensive income is carried out.
書誌情報 Society for Social Management Systems Internet Journal

巻 4, 号 1, 発行日 2008-03
ISSN
収録物識別子タイプ ISSN
収録物識別子 2432-552X
著者版フラグ
出版タイプ VoR
出版タイプResource http://purl.org/coar/version/c_970fb48d4fbd8a85
出版者
出版者 Society for Social Management Systems
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