紀要論文 利益観の会計的意味

丸岡 恵梨子

(第31号)  , pp.337 - 354 , 2017-08-31
ISSN:1347-9938
内容記述
 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】
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