WEKO3
アイテム
{"_buckets": {"deposit": "9e412e25-12e4-4993-af1a-3c7ea302dfb7"}, "_deposit": {"created_by": 3, "id": "333", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "333"}, "status": "published"}, "_oai": {"id": "oai:tuis.repo.nii.ac.jp:00000333", "sets": ["106"]}, "author_link": ["1330", "1331", "1332"], "control_number": "333", "item_1_biblio_info_14": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2005-02-28", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "2", "bibliographicPageEnd": "50", "bibliographicPageStart": "37", "bibliographicVolumeNumber": "8", "bibliographic_titles": [{"bibliographic_title": "東京情報大学研究論集", "bibliographic_titleLang": "ja"}]}]}, "item_1_creator_6": {"attribute_name": "著者名(日)", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "小野, 正芳", "creatorNameLang": "ja"}, {"creatorName": "オノ, マサヨシ", "creatorNameLang": "ja-Kana"}], "nameIdentifiers": [{"nameIdentifier": "1330", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "Ono, Masayoshi", "creatorNameLang": "en"}]}]}, "item_1_creator_7": {"attribute_name": "著者名よみ", "attribute_type": "creator", "attribute_value_mlt": [{"nameIdentifiers": [{"nameIdentifier": "1331", "nameIdentifierScheme": "WEKO"}]}]}, "item_1_creator_8": {"attribute_name": "著者名(英)", "attribute_type": "creator", "attribute_value_mlt": [{"nameIdentifiers": [{"nameIdentifier": "1332", "nameIdentifierScheme": "WEKO"}]}]}, "item_1_description_1": {"attribute_name": "ページ属性", "attribute_value_mlt": [{"subitem_description": "P(論文)", "subitem_description_type": "Other"}]}, "item_1_description_11": {"attribute_name": "抄録(日)", "attribute_value_mlt": [{"subitem_description": "本稿は、米国において包括利益の計算が求められた要因、その特徴、およびその意味を明らかにすることを目的としている。財務報告の利用者には、企業における将来のキャッシュ・フロー(以下、CF)を予測するうえで役立つ情報が提供されなければならない。そして、企業における将来CFの予測を行ううえでは、経営者の恣意性が混入する危険性がある不確実性が排除され、過去のCFに関する実績と将来CFを発生させる項目の現在の状況を示している情報が必要となる。ただし、将来CFを発生させ得る項目に対しては、過去の実績を示すうえで用いられてきた実現という認識規準を使うことができないため新たな財務報告のための認識規準が必要となり、財務会計基準審議会(以下、FASB)は実現可能性という規準を提唱した。実現可能性の内容は井尻教授が提唱する「硬度」という概念と一致している。そして、現実に測定・開示されている「その他の包括利益」項目はすべて相当の「硬度」を有している。すなわち包括利益計算では、相当の「硬度」を確保した上で、経営者の主観性に起因する不確実性を除外した過去の実績と現在の状況に関するCF情報の提供が行われる。", "subitem_description_language": "ja", "subitem_description_type": "Other"}]}, "item_1_description_12": {"attribute_name": "抄録(英)", "attribute_value_mlt": [{"subitem_description": "The purpose of this paper is to clarify the background, the characteristics, and the impacts of the measurement and disclosure of comprehensive income on financial reporting of business enterprises. The users of financial reporting must be provided with the information which is useful for the prediction of future cash flow of the enterprise. To predict the future cash flow, users require that uncertainties which could be mixed with the discretion of managements should be removed from the information, and that the information should reflect both the result of past cash flow and the present potential of future cash flow. The present potential of future cash flow, however, can not be recognized by the traditional realization criterion. For that reason, new recognition criterion for financial reporting should be set, and FASB proposed the \u0027realizability\u0027 criterion. Realizability concept is same as the concept of hardness discussed by Prof. Ijiri. All of \u0027other comprehensive income\u0027 items disclosed presently satisfy the conditions for hardness. Consequently, by the calculation of comprehensive income, on the condition that requirement of hardness should be satisfied, useful information about past result and present potential of cash flow could be provided without uncertainties due to the subjectivity of managements.", "subitem_description_language": "en", "subitem_description_type": "Other"}]}, "item_1_source_id_13": {"attribute_name": "雑誌書誌ID", "attribute_value_mlt": [{"subitem_source_identifier": "AA11155514", "subitem_source_identifier_type": "NCID"}]}, "item_1_text_10": {"attribute_name": "著者所属(英)", "attribute_value_mlt": [{"subitem_text_language": "en", "subitem_text_value": "Tokyo University of Information Sciences (Part-Time Instructor)"}]}, "item_1_text_9": {"attribute_name": "著者所属(日)", "attribute_value_mlt": [{"subitem_text_language": "ja", "subitem_text_value": "東京情報大学(非常勤講師)"}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2005-02-28"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "KJ00002362054.pdf", "filesize": [{"value": "543.0 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensefree": "TUIS", "licensetype": "license_free", "mimetype": "application/pdf", "size": 543000.0, "url": {"label": "KJ00002362054", "url": "https://tuis.repo.nii.ac.jp/record/333/files/KJ00002362054.pdf"}, "version_id": "51f2e97d-7802-4ff3-94e1-a6eb5e2d8240"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "将来のキャッシュ・フロー", "subitem_subject_language": "ja", "subitem_subject_scheme": "Other"}, {"subitem_subject": "利用可能キャッシュ・フロー", "subitem_subject_language": "ja", "subitem_subject_scheme": "Other"}, {"subitem_subject": "過去の実績", "subitem_subject_language": "ja", "subitem_subject_scheme": "Other"}, {"subitem_subject": "現在の状況", "subitem_subject_language": "ja", "subitem_subject_scheme": "Other"}, {"subitem_subject": "予測の出発点", "subitem_subject_language": "ja", "subitem_subject_scheme": "Other"}, {"subitem_subject": "cash flow", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "available cash flow", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "past results", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "current potential", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "the starting point of prospect", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}]}, "item_language": {"attribute_name": "言語", "attribute_value_mlt": [{"subitem_language": "jpn"}]}, "item_resource_type": {"attribute_name": "資源タイプ", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "包括利益計算の枠組", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "包括利益計算の枠組", "subitem_title_language": "ja"}, {"subitem_title": "The Framework of the Measurement of Comprehensive Income", "subitem_title_language": "en"}]}, "item_type_id": "1", "owner": "3", "path": ["106"], "permalink_uri": "https://tuis.repo.nii.ac.jp/records/333", "pubdate": {"attribute_name": "PubDate", "attribute_value": "2005-02-28"}, "publish_date": "2005-02-28", "publish_status": "0", "recid": "333", "relation": {}, "relation_version_is_last": true, "title": ["包括利益計算の枠組"], "weko_shared_id": -1}
包括利益計算の枠組
https://tuis.repo.nii.ac.jp/records/333
https://tuis.repo.nii.ac.jp/records/333e8ec30e6-036f-4603-9d54-875bc70741ad
名前 / ファイル | ライセンス | アクション |
---|---|---|
KJ00002362054 (543.0 kB)
|
TUIS
|
Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||||
---|---|---|---|---|---|---|---|---|
公開日 | 2005-02-28 | |||||||
タイトル | ||||||||
言語 | ja | |||||||
タイトル | 包括利益計算の枠組 | |||||||
タイトル | ||||||||
言語 | en | |||||||
タイトル | The Framework of the Measurement of Comprehensive Income | |||||||
言語 | ||||||||
言語 | jpn | |||||||
キーワード | ||||||||
主題 | 将来のキャッシュ・フロー, 利用可能キャッシュ・フロー, 過去の実績, 現在の状況, 予測の出発点 cash flow, available cash flow, past results, current potential, the starting point of prospect |
|||||||
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 | |||||||
ページ属性 | ||||||||
内容記述タイプ | Other | |||||||
内容記述 | P(論文) | |||||||
著者名(日) |
小野, 正芳
× 小野, 正芳× Ono, Masayoshi
|
|||||||
著者所属(日) | ||||||||
ja | ||||||||
東京情報大学(非常勤講師) | ||||||||
著者所属(英) | ||||||||
en | ||||||||
Tokyo University of Information Sciences (Part-Time Instructor) | ||||||||
抄録(日) | ||||||||
内容記述タイプ | Other | |||||||
内容記述 | 本稿は、米国において包括利益の計算が求められた要因、その特徴、およびその意味を明らかにすることを目的としている。財務報告の利用者には、企業における将来のキャッシュ・フロー(以下、CF)を予測するうえで役立つ情報が提供されなければならない。そして、企業における将来CFの予測を行ううえでは、経営者の恣意性が混入する危険性がある不確実性が排除され、過去のCFに関する実績と将来CFを発生させる項目の現在の状況を示している情報が必要となる。ただし、将来CFを発生させ得る項目に対しては、過去の実績を示すうえで用いられてきた実現という認識規準を使うことができないため新たな財務報告のための認識規準が必要となり、財務会計基準審議会(以下、FASB)は実現可能性という規準を提唱した。実現可能性の内容は井尻教授が提唱する「硬度」という概念と一致している。そして、現実に測定・開示されている「その他の包括利益」項目はすべて相当の「硬度」を有している。すなわち包括利益計算では、相当の「硬度」を確保した上で、経営者の主観性に起因する不確実性を除外した過去の実績と現在の状況に関するCF情報の提供が行われる。 | |||||||
言語 | ja | |||||||
抄録(英) | ||||||||
内容記述タイプ | Other | |||||||
内容記述 | The purpose of this paper is to clarify the background, the characteristics, and the impacts of the measurement and disclosure of comprehensive income on financial reporting of business enterprises. The users of financial reporting must be provided with the information which is useful for the prediction of future cash flow of the enterprise. To predict the future cash flow, users require that uncertainties which could be mixed with the discretion of managements should be removed from the information, and that the information should reflect both the result of past cash flow and the present potential of future cash flow. The present potential of future cash flow, however, can not be recognized by the traditional realization criterion. For that reason, new recognition criterion for financial reporting should be set, and FASB proposed the 'realizability' criterion. Realizability concept is same as the concept of hardness discussed by Prof. Ijiri. All of 'other comprehensive income' items disclosed presently satisfy the conditions for hardness. Consequently, by the calculation of comprehensive income, on the condition that requirement of hardness should be satisfied, useful information about past result and present potential of cash flow could be provided without uncertainties due to the subjectivity of managements. | |||||||
言語 | en | |||||||
雑誌書誌ID | ||||||||
収録物識別子タイプ | NCID | |||||||
収録物識別子 | AA11155514 | |||||||
書誌情報 |
ja : 東京情報大学研究論集 巻 8, 号 2, p. 37-50, 発行日 2005-02-28 |