非営利組織における純資産と負債の区分
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1 IMES DISCUSSION PAPER SERIES Discussion Paper No J-11 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN
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3 IMES Discussion Paper Series 2009-J IPSAS JEL classification: M41 L30 * rkaneko@kokugakuin.ac.jp
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27 IPSAS Anthony, R. N, Should Business and Nonbusiness accounting be different?, Harvard Business School Press, Federal Accounting Standards Advisory Board, Statement of Federal Financial Accounting Concepts No.1: Objectives of Federal Financial Reporting, Financial Accounting Standards Board, Statement of Financial Accounting Concepts No.4: Objectives of Financial Reporting by Nonbusiness Organizations, 1980., Statement of Financial Accounting Standards No.116: Accounting for Contributions Received and Contributions Made, 1993a., Statement of Financial Accounting Standards No.117: Financial Statements of Not-for-Profit Organizations, 1993b. International Public Sector Accounting Standards Board, International Public Sector Accounting Standards No.1: Presentation of Financial Statements, 2001., International Public Sector Accounting Standards No.22: Disclosure of Information about the General Government Sector, 2006a., International Public Sector Accounting Standards No.23: Revenue from Non-Exchange Transactions (Taxes and Transfers), 2006b., Consultation Paper: Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities,
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