利益観の会計的意味

Accounting Meaning of Profit View

公開日:2017.10.18

商学部 / 兼任講師

丸岡恵梨子 MARUOKA Eriko

丸岡恵梨子のその他のコンテンツ

発行日
2017年08月31日
概要
 In current institutional accounting, the bottom line's profit is comprehensive income, but net income is also required in the process of comprehensive income calculation. In other words, comprehensive income is also important as profit, but net income is also important. It is said that revenue and expense view is related to net income and asset and liability view is related to comprehensive income. The profit calculation structure in current institutional accounting is a mixture of revenue and expense view and asset and liability view. Therefore, it is pointed out that accounting standards lack the theoretical consistency. Despite revenue and expense view and asset and liability view are profit views, unified calculations have not been made in terms of profit. In institutional accounting, why are the views of both profits mixed? And, in what sense, are the views of both profits mixed? The purpose of this paper is to discuss profit view and institutional accounting.【査読有】
キーワード

収益費用観

資産負債観

概念フレームワーク

純利益

包括利益

文献等

掲載誌名・書名:

企業研究, 第31号, pp.337-354

公開者・出版社:

企業研究所

書誌コード類:

ISSN: 1347-9938

種類
紀要
言語
日本語
権利情報
この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。

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