BOOK
Mochibun No Kaikei Fusai Mochibun No Kubun Oyobi Shihon Torihiki Soneki Torihiki No Kubun
Ikeda Yukinori / Cho
4800yen
(5280yen Tax incl. in Japan)
| Points You Earn | 1% (48p) |
|---|---|
| Release Date | September 2016 |
| Availability | Backorder:Usually ships in 1-3 weeks |
Product Details
| Catalog No. | NEOBK-2007759 |
|---|---|
| JAN/ISBN | 9784502194719 |
| Product Type | BOOK |
Books are basically written in Japanese except for bilingual books or ones indicated as not written only in Japanese.
Related Artists
Translate Description
*As it is a machine translation, the result may not provide an accurate description. Please use it only as a reference. *Not available within the China mainland region.
Description in Japanese
持分の会計 負債・持分の区分および資本取引・損益取引の区分 / 池田幸典/著
負債・持分の区分および資本取引・損益取引の区分問題を統合的に検討しつつ、両区分について統合的な規準を示し、それを様々な個別の項目に適用して全体的な解決策を提示。これまでの会計基準や学術研究が陥りがちだった複雑化の増大や首尾一貫性の欠如といった方向性に対するアンチテーゼとして、理論の単純性や首尾一貫性を目指す方向性を示している。
Related Offer & Feature
Tracklisting
| 1 |
第1部 負債・持分の区分および資本取引・損益取引の区分をめぐる論点整理(問題の背景と現状
|
| 2 |
基準設定主体の動向
|
| 3 |
問題の全体像の概観
|
| 4 |
具体的な項目をめぐる問題の詳細
|
| 5 |
検討課題の整理)
|
| 6 |
第2部 負債・持分および資本取引・損益取引の定義と区分のあり方をめぐる理論的検討(負債および持分の概念規定のあり方をめぐる検討
|
| 7 |
負債の定義の解釈および適用についての検討
|
| 8 |
会計目的・会計主体・持分概念・資本取引の関係のあり方に関する検討
|
| 9 |
負債・持分および資本取引・損益取引はどのように区分すべきか
|
| 10 |
その他の包括利益とリサイクリング
|
| 11 |
非支配株主持分をめぐる会計問題
|
| 12 |
本書の結論と今後の展望)
|
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