@inproceedings{oai:kutarr.kochi-tech.ac.jp:00000877,
 author = {Kishikawa, Kouki and Kidota, Tsutomu and Egashira, Akira},
 book = {Society for Social Management Systems Internet Journal},
 issue = {1},
 month = {Mar},
 note = {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.},
 publisher = {Society for Social Management Systems},
 title = {A Study of the Statement of Comprehensive Income : Relating the Problem of Recycling},
 volume = {4},
 year = {2008}
}