ASBJ『討議資料:財務会計の概念フレームワーク』の計算構造

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  • ASBJ トウギ シリョウ ザイム カイケイ ノ ガイネン フレームワーク ノ ケイサン コウゾウ
  • A Note on Computational Structure of the Discussion Memorandum on Conceptual Framework of the ASBJ

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A working group of the ASBJ (Accounting Standards Board of Japan) issued the discussion memorandum on financial accounting conceptual framework in 2004. This discussion memorandum states two different types of income, comprehensive income and net income. It seems that comprehensive income is based on the Asset-and-Liability view and net income is on the Revenue-and-Expenses view. This is one of the important features of the discussion memorandum. This paper considers the reason for the coexistence of two different types of income in a income computational structure based on the Asset-and-Liability view.

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