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A Study of the Statement of Comprehensive Income : Relating the Problem of Recycling
http://hdl.handle.net/10173/1676
http://hdl.handle.net/10173/167661fc78cc-8ea8-496b-b953-45176b1d51e0
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
SMS08-106.pdf (181.8 kB)
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| Item type | 会議発表論文 / Conference Paper(1) | |||||
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| 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× Kidota, Tsutomu× 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 |
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| 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 | |||||
