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IFRS概念フレームワークに関する研究ノート
http://hdl.handle.net/10069/39697
http://hdl.handle.net/10069/39697ff5c9321-39f7-4551-bdf3-09c00fed4328
名前 / ファイル | ライセンス | アクション |
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Keizai99_247.pdf (344.7 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2020-03-06 | |||||
タイトル | ||||||
タイトル | IFRS概念フレームワークに関する研究ノート | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Income Computation | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | IFRS | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Conceptual Framework | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | General Purpose of Financial Reporting | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Elements of Financial Statements | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Asset-and-Liability view | |||||
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 | A Note on the Conceptual Frameworks of IFRS | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The purpose of this note is to clarify income computational issues in the conceptual frameworks. To accomplish the purpose, this note focuses on the general purposes of financial reporting and the elements of financial statements which are stated in two IASB's frameworks in 2010 and 2018 as well as IASC's conceptual framework in 1989. This note finds some differences among them. For example, as to the general purpose, conceptual framework published 1989 explains stewardship purpose and providing decision useful information purpose separately, but conceptual framework published 2018 merges stewardship purpose in providing decision useful information purpose. However, the most important issue of the conceptual frameworks is the relation between the balance sheet and the income statement. IASB's conceptual frameworks adopt the Asset-and-Liability view, but the conceptual frameworks explain that the main purpose of the balance sheet is to calculate net asset, and income is calculated in the income statement. This relation is different from the one under the FASB's framework. This is one of the issues which we need to investigate. |
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内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 松本睦樹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. Mutuki Matumoto | |||||
書誌情報 |
経営と経済 en : Journal of Business and Economics 巻 99, 号 1-4, p. 247-265, 発行日 2020-02-25 |
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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 | |||||
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 | 長崎大学経済学会 | |||||
出版者別言語 | ||||||
Economics Society of Nagasaki University | ||||||
sortkey | ||||||
11 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 経営と経済, 99(1-4), pp.247-265; 2020 |