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BOOK

Nyumon Zaimu Kaikei

Fuji Hideki

3500yen
(3850yen Tax incl. in Japan)
Points You Earn 1% (35p)
Release Date mid January 2025
Availability In Stock at Supplier:Usually ships in 2-4 days
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Product Details

Catalog No.NEOBK-3056566
JAN/ISBN 9784502514210
Product Type BOOK
Pages 320

Books are basically written in Japanese except for bilingual books or ones indicated as not written only in Japanese.

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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

入門財務会計 / 藤井秀樹/著

時の流れを超えて引き継がれてきた会計の「教え」(wisdom)と真正面から向き合う。このテキストでは、会計の仕組みと考え方を最も深いところで支えているエッセンスを掘り起こし、それをわかりやすくかつ正確に解説することに力を注いでいます。また、会計学は、静態論から動態論へ、収益費用アプローチから資産負債アプローチへと、その足場を移行させてきました。本書では、その是非ではなく、その意味を、対立概念の比較をとおして解説しています。これにより、それらの考え方の特徴をより浮き彫りにし、移行の意味を理解することができます。本「第5版」における主な改訂箇所は、新基準の導入を受けて実施されたFASB概念書第8号の開発・改訂に関する解説です。また、国際基準と米国基準では相違があるものの、両基準に共通する、すべてのリースについて資産・負債を計上する使用権モデルにも言及しています。

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    Tracklisting

    1
    会計とはなにか
    2
    会計の機能
    3
    会計のルール
    4
    会計の制度性
    5
    会計の基礎概念
    6
    会計の仕組み
    7
    利益計算の考え方
    8
    発生主義会計
    9
    配分と評価
    10
    資産負債アプローチと収益費用アプローチ
    11
    資産・負債の認識と測定
    12
    純資産の会計

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