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利益の2種類のリサイクリング
http://hdl.handle.net/10069/00041323
http://hdl.handle.net/10069/000413235fbca92a-f8d6-452a-9702-0eb2deb2f46d
名前 / ファイル | ライセンス | アクション |
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Keizai101_4_1.pdf (364.2 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2022-03-28 | |||||
タイトル | ||||||
タイトル | 利益の2種類のリサイクリング | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Recycling (Reclassification Adjustment) | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | IFRS | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | J-GAAP | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Comprehensive Income | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Net Income | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Other Comprehensive Income (OCI) | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Asset-and-Liability View | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Income Calculation Structure | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
岡田, 裕正
× 岡田, 裕正 |
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著者別名 | ||||||
姓名 | Okada, Hiromasa | |||||
その他のタイトル | ||||||
その他のタイトル | Two Types of Income Recycling | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | 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. |
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内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 村田嘉弘教授、藤田渉教授定年退職記念号 | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | In Honour of Prof. Yoshihiro Murata and Prof. Wataru Fujita | |||||
書誌情報 |
経営と経済 巻 101, 号 4, p. 1-19, 発行日 2022-03-25 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00069150 | |||||
出版者 | ||||||
出版者 | 長崎大学経済学会 | |||||
出版者別言語 | ||||||
Economics Society of Nagasaki University | ||||||
sortkey | ||||||
3 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 経営と経済, 101(4), pp.1-19; 2022 |