利益の２種類のリサイクリング

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タイトル別名
  • リエキ ノ 2シュルイ ノ リサイクリング
  • Two Types of Income Recycling

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抄録

The purpose of this paper is to clarify the difference of the income recycling (reclassification adjustment) between the IFRS and the J-GAAP. To accomplish this purpose, this paper summarizes prescriptions and definitions on comprehensive income, net income, other comprehensive income and reclassification adjustment, then clarifies the difference of income calculation structures under the Asset-and-Liability View. As the result of this examination, the recycling in the IFRS transfers revenue and expenses from the other comprehensive income statement to the statement of profit and loss, but the recycling in J-GAAP transfers the accumulated other comprehensive income items in the net assets section in the balance sheet to the income statement. Finally, this paper shows the meanings of reclassification entry which is required in J-GAAP but not required in IFRS.

村田嘉弘教授、藤田渉教授定年退職記念号

In Honour of Prof. Yoshihiro Murata and Prof. Wataru Fujita

経営と経済, 101(4), pp.1-19; 2022

収録刊行物

  • 経営と経済

    経営と経済 101 (4), 1-19, 2022-03-25

    長崎大学経済学会

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