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収益認識に関する欧州提案の検討
https://kindai.repo.nii.ac.jp/records/11957
https://kindai.repo.nii.ac.jp/records/119571f1250bf-fc60-4b74-99ed-d27c20c98862
名前 / ファイル | ライセンス | アクション |
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AN10437975-20090731-0625.pdf (1.8 MB)
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Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2013-11-16 | |||||
タイトル | ||||||
タイトル | 収益認識に関する欧州提案の検討 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | A Study of Revenue Recognition Approaches by EFRAG and DRSC | |||||
著者 |
姚, 小佳
× 姚, 小佳 |
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言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 経済的実質主義, 原則主義, 決定的事象アプローチ, 継続アプローチ | |||||
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(英) | ||||||
en | ||||||
Yao, Xiao Jia | ||||||
著者 所属 | ||||||
近畿大学大学院商学研究科; 博士後期課程 | ||||||
著者所属(翻訳) | ||||||
Kinki University | ||||||
版 | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
出版者 名前 | ||||||
出版者 | 近畿大学商経学会 | |||||
書誌情報 |
商経学叢 en : Shokei-gakuso: Journal of Business Studies 巻 56, 号 1, p. 625-645, 発行日 2009-07-01 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 04502825 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | 【概要】本稿は, 経済的実質主義の観点から収益認識の問題を検討し, 収益の発生の本質を解明することを目的として, 2007年7月に欧州財務報告諮問グループとドイツ会計基準委員会が共同で公表した「収益認識一欧州の貢献(欧州提案)」を取り上げたものである。 まず, 収益認識における様々な問題を明らかにし, 資産・負債アプローチに基づく原則ベースの収益認識基準の必要性を述べる。 次に, 欧州提案による収益の定義および収益認識に関する決定的事象アプローチと継続アプローチを分析し, 最後に欧州提案の特徴をまとめ, 欧州提案の意義を検討する。 【Abstract】 The purpose of this paper is to clarify a nature of revenue and resolve issues related to revenue recognition on a concept of substance over form. From the point of my research interest, "Revenue recognition- A European contribution" published in July, 2007 by EFRAG and DRSC is mainly considered in this paper. Firstly, this paper explains some problems about revenue recognition and insists the importance of the principles-base approach that may solute those problems. This paper also defines a concept of revenue, critical event approaches and continuous approaches that are proposed in "Revenue recognition- A European contribution" . Finally, this paper demonstrates characteristics of "Revenue recognition- A European contribution" and discusses the meaning. |
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フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf |