資産負債アプローチにおける株主資本等変動計算

概要

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The purpose of this paper is to clarify the articulation between the balance sheet and the statements of changes in shareholders' equity that is prescribed in the ASBJ's accounting standard No.6 in terms of the Asset-and-Liability View. In order to pursue of this purpose, this paper analyses basic journal under the View and finds that the one side of journal shows increase (decrease) of asset (liability) directly but the other side of journal shows the reason for the change. On the basis of this relationship in the basic journal, this paper finds basic relationship that the reason for net change of net asset in the balance sheet is explained in the statements of changes in shareholders' equity.
長崎大学の論文