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リース会計の基礎理論の展開―実質優先思考に基づく検討―
https://kindai.repo.nii.ac.jp/records/11977
https://kindai.repo.nii.ac.jp/records/1197706e53631-0c08-43d3-b383-f7813f34da17
名前 / ファイル | ライセンス | アクション |
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AN10437975-20081225-0101.pdf (1.1 MB)
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Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2013-10-24 | |||||
タイトル | ||||||
タイトル | リース会計の基礎理論の展開―実質優先思考に基づく検討― | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | The Development of Lease Accounting Theory: A Study Based on Substance over Form | |||||
著者 |
姚, 小佳
× 姚, 小佳 |
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言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 実質優先思考, 未履行契約, 資産・負債アプローチ, 構成要素アプローチ, 公正価値モデル | |||||
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 The Journal of Business Administration and Marketing Strategy 巻 55, 号 2, p. 101-112, 発行日 2008-12-01 |
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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】本稿の目的は, 実質優先思考に従って, 未履行契約の1つであるリース取引の実態を分析した上で, リース会計の基礎理論を展開することである。本稿では, まず, 未履行契約の認識・測定に対する収支計算に基づく伝統的な期間損益計算の限界を明らかにし, 会計情報の透明性を高めるという実質優先思考の観点からリース取引の経済的実質を分析した。次に, リース取引の経済的実質を反映する会計処理を検討するために, G4+1報告書において提示されている資産・負債アプローチ, 構成要素アプローチ, 公正価値モデルの3つの会計方法を検討した。最後に, リース会計基準をめぐる国際的な動向を踏まえて日本のリース会計基準の特徴および今後の基準改訂の方向を明らかにしたものである。 【Abstract】 The aim of this paper is to develop lease accounting theory based on substance over form by analyzing economic reality of lease transaction which is one of executory contracts. This paper, firstly, explained the limitation of traditional business accounting theory towards recognition and measurement of executory contracts, and analyzed economic reality of lease transaction from substance over form which improves the transparency of the accounting information. Secondly, in this paper, three accounting methods including asset and liability approach, component approach and fair value model suggested in the G4+1 report are examined to reflect economic reality of lease transaction. Finally, by considering the international movement of lease accounting standards, this paper demonstrated characteristics of the Japanese lease accounting standards and a theoretically reasonable future direction of the standards. |
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フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf |