@article{oai:kindai.repo.nii.ac.jp:00011839,
 author = {姚, 小佳},
 issue = {3},
 journal = {商経学叢, Shokei-gakuso: Journal of Business Studies},
 month = {Mar},
 note = {[概要]　本稿は, IASBとFASBが提案した収益の認識原則における支配の概念を明確にし, 収益認識における「支配」の概念を導人する意義を検討しようとするものである。まず, 現行収益認識基準である実現稼得過程アプローチに基づく収益認識の考え方を明らかにし, 当該認識基準がもたらす収益認識時点の多様化の原因を究明する。次に, IASBとFASBが提案した収益の認識原則の内容を明確にし, 収益認識時点の判定を「支配」の移転に焦点を当てる理由を分析する。最後に, 収温認識における「支配」の移転の意義を明らかにする。
[Abstract] This paper identifies significance of the concept of "control" proposed as the key criterion of revenue recognition in the Exposure Draft "A revision of ED/2011/6 Revenue From Contracts With Customers" issued in November 2011. In discussing the issue, firstly, it criticizes that there could be several probable recognition points for same transaction because of vagueness of the realization and earnings process approach. Secondly, it analyses the revenue recognition principle that IASB and FASB have recommended in the Exposure Draft, and clears the reason why the judgment about revenue recognition point focuses on "transfer of control". Finally, it discusses the theoretical consistency between definition of assets and revenue recognition principle., application/pdf},
 pages = {461--475},
 title = {収益認識における支配規準の意義},
 volume = {58},
 year = {2012}
}