WEKO3
アイテム
「収益認識に関する会計基準」にかかる一考察
https://ic.repo.nii.ac.jp/records/943
https://ic.repo.nii.ac.jp/records/9436432355a-cf89-440f-93af-e11075b8526c
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
2-01_Kurihara (1.2 MB)
|
.png)
|
| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2023-01-20 | |||||||||||
| タイトル | ||||||||||||
| タイトル | 「収益認識に関する会計基準」にかかる一考察 | |||||||||||
| 言語 | ja | |||||||||||
| タイトル | ||||||||||||
| タイトル | A Study on Revenue from Contracts with Customers | |||||||||||
| 言語 | en | |||||||||||
| 言語 | ||||||||||||
| 言語 | jpn | |||||||||||
| 資源タイプ | ||||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||||
| 著者 |
栗原, 正樹
× 栗原, 正樹
|
|||||||||||
| 抄録 | ||||||||||||
| 内容記述タイプ | Abstract | |||||||||||
| 内容記述 | This paper is a presentation of a study on the impact of Revenue from Contracts with Customers on the Japanese accounting system. The traditional concept of revenue exists in Japan without being explicitly stated. However, this standard has the effect of redefining the concept of revenue in the Japanese accounting system. This standard establishes a method of revenue recognition that differs from the previous method, but the revenue recognized is of a different quality. This difference arises from the way the theory is constructed: asset and liability view and revenue and expense view. This standard uses a method in which revenue is determined subordinately by the results of changes in assets, which differs from the relative position of revenue in the traditional accounting system. Revenue has an important position in the Japanese accounting system, and any change in that position would have a significant impact on the Japanese accounting system. This study is being conducted to assess and minimize the impact. | |||||||||||
| 言語 | en | |||||||||||
| 書誌情報 |
ja : 茨城キリスト教大学紀要 II.社会・自然科学 en : Journal of Ibaraki Christian University II. Social and Natural Sciences 巻 56, p. 1-16, 発行日 2022 |
|||||||||||
| 出版者 | ||||||||||||
| 出版者 | 茨城キリスト教大学 | |||||||||||
| 言語 | ja | |||||||||||
| ISSN | ||||||||||||
| 収録物識別子タイプ | PISSN | |||||||||||
| 収録物識別子 | 1342-6370 | |||||||||||
