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IAS/IFRSの会計目的観と資産認識基準の一貫性に関する一考察(影山僖一先生、高木泰典先生退職記念号)
https://cuc.repo.nii.ac.jp/records/4633
https://cuc.repo.nii.ac.jp/records/4633182426ce-6df0-47ed-8c51-43e28aad3485
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00005088565.pdf (986.0 kB)
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| Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2007-12-01 | |||||||||||||
| タイトル | ||||||||||||||
| タイトル | IAS/IFRSの会計目的観と資産認識基準の一貫性に関する一考察(影山僖一先生、高木泰典先生退職記念号) | |||||||||||||
| 言語 | ja | |||||||||||||
| タイトル | ||||||||||||||
| タイトル | The Consistency of with "Framework"(In Commemoration of the Retirement of Professors Kiichi Kageyama and Yasunori Takagi) | |||||||||||||
| 言語 | en | |||||||||||||
| 言語 | ||||||||||||||
| 言語 | jpn | |||||||||||||
| 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 | |||||||||||||
| item_2_description_1 | ||||||||||||||
| 内容記述タイプ | Other | |||||||||||||
| 内容記述 | P(論文) | |||||||||||||
| 言語 | ja | |||||||||||||
| 記事種別(日) | ||||||||||||||
| ja | ||||||||||||||
| 論説 | ||||||||||||||
| 記事種別(英) | ||||||||||||||
| en | ||||||||||||||
| Article | ||||||||||||||
| 著者名(日) |
千葉, 啓司
× 千葉, 啓司
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| 著者所属(日) | ||||||||||||||
| ja | ||||||||||||||
| 千葉商科大学商経学部 | ||||||||||||||
| item_2_description_12 | ||||||||||||||
| 内容記述タイプ | Other | |||||||||||||
| 内容記述 | The purpose of this paper is to clarify the consistency of IAS/IFRS with "Framework". In this paper, to evaluate this consistency, two bases are used. The first one is the consistency with recognition bases. Theoretical idea underling framework is asset-liability approach. In this approach, an asset is recognized when it is probable that the future economic benefits will flow to the entity and the asset has a cost or value. And a value of assets have to be evaluated in balance sheet date. Several important regulations of asset recognition and measurement in IAS/IFRS are evaluated in the point of view that evaluation is required or not. The second one is the usefulness to predict "permanent earnings". The object of financial reporting according IAS/IFRS is to provide information that is useful to wide range of users in making economic decisions. In making economic decisions related the entity, to predict permanent earnings is one of the most important factors. When provided financial information according to IAS/IFRS would be useful to predict permanent earnings, IAS/IFRS would be consistent with framework. The result of this study is summarized the next table.[table] | |||||||||||||
| 言語 | en | |||||||||||||
| item_2_source_id_13 | ||||||||||||||
| 収録物識別子タイプ | NCID | |||||||||||||
| 収録物識別子 | AN0014259X | |||||||||||||
| bibliographic_information |
ja : 千葉商大論叢 巻 45, 号 3, p. 11-22, 発行日 2007-12 |
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