包括的公正価値会計の動向と業績報告の論理 : 金融商品会計を視点に
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概要
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This research will address the conceptual foundations being developed by the IASB/ASB performance reporting project for the format of the single statement of comprehensive income. Because, in recent years, development in the financial reporting model, including the greater use of fair value and reflecting the change in those fair value in the income statement, has placed a strain on the traditional income statement. This has led to the questions about the scope of performance and how it should be reported. Issues addressed in this project include next propositions, that is, (i) There should be a single statement of comprehensive income which should report all increase or decreases in net asset, other than those arising from transactions with owners. (ii) Recycling between categories in the statement and between the statement of shareholders' equity would be prohibited. (iii) All component of comprehensive income are classified as a matrix of four categories (income before re-measurement or re-measurement, and business or financing) such that total business income less total financing expenses is equal to comprehensive income. This paper examine the theoretical issues related to the proposed columnar distinctions in the statement of comprehensive income.
- 長崎大学の論文
- 2003-06-25
著者
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- 包括的公正価値会計の動向と業績報告の論理 : 金融商品会計を視点に
- 公正価値会計の新展開
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- 金融商品の公正価値測定と損益の認識
- 会計における将来予測要素の導入とキャッシュ・フロー概念
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- 負債評価論 : L.ローレンセンの所説を中心に
- 金融商品測定の基礎概念
- 契約の会計的認識 : 金融商品の認識問題に関連して