Taro10-最終報告書本文編.jtd

Size: px
Start display at page:

Download "Taro10-最終報告書本文編.jtd"

Transcription

1

2

3

4

5 Free 1,200

6 Fair Global iv ) IASInternational Accounting Standards management news 40% 15%

7 P/L a. B/S b. B/S P/L P/L P/L No.5, EVAEconomic Value Added management news

8 BIS

9 * *2 *3 1 *4 managementnews

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

32

33

34

35

36

37

38

39

40

41

42 8

43

44

45

46 SEC SEC

47

48

49 7

50

51

52 2 2

53

54

55

56

57

58

59 3 4 3 BPS EBITDA EVA FCF PBR ROIC CF 4 BPS CF EPS EV EBITDA FCF ROIC CF

60

61

62

63

64

65

66

67 IOSCO IASC FASB SEC LASC IOSCO LASC IOSCO relationship

68

69 a 1999b

70 A B C a

71 Mann-Whitney U Mann-Whitney

72

73

74 5 42.9% 49.9%=21.4% 21.4% 7.1%

75 6 37.5% 1999a 1999b

76

77

78 2003 AAA AStatement of Basic Accounting Theory AICPA

79 JICPA Discussion Paper SeriesNo K G JICPA

80 S a b Discussion Paper Series a b (security analyst) (financial analyst) 91

81 IR IR

82 a 2001b

83 [1994]

84 1992a 1999a a Mann-Whitney U 2 t t S

85 a

86 FASB

87 IASC (

88

89 78-9 M Clayton M. Christensen and Michael E. Raynor, The InnovatorsSolution,2003,

90

91 2003 3

92

93 IR

94 IR

95 IR unaudited

96 IR FD

97 one on one one on one IR one on one

98 IR

99

100

101 EPS EPS EPS

102 IR IR IR IR

103 IR R IR

104

105 PL BS

106

107 Auditor

108

109

110

111 one on one

112

113 TA

114

115 B

116 IR I

117

118

119

120

ワークショップ「国際財務報告基準(IFRS)と企業行動:IFRSアドプションのインパクト」の模様

ワークショップ「国際財務報告基準(IFRS)と企業行動:IFRSアドプションのインパクト」の模様 IMES DISCUSSION PAPER SERIES IFRS IFRS Discussion Paper No. 2010-J-25 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 2-1-1 http://www.imes.boj.or.jp IMES Discussion Paper Series 2010-J-25

More information

キャッシュ・フロー経営とキャッシュ・フロー計算書

キャッシュ・フロー経営とキャッシュ・フロー計算書 No.26 2003 3 Abstract The cash flow taken seriously in the cash flow management is free cash flow. It becomes the purpose of that management that free cash flow will be maximized in the future. The result

More information

最適電源構成モデルを用いた卸電力取引市場の経済厚生の評価分析

最適電源構成モデルを用いた卸電力取引市場の経済厚生の評価分析 RIETI Discussion Paper Series 07-J-044 \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \

More information

年金基金をめぐる法律関係と会計処理との整合性について ―「退職給付ビックバン研究会」 2003 年度年次総会報告のための改訂版―

年金基金をめぐる法律関係と会計処理との整合性について ―「退職給付ビックバン研究会」 2003 年度年次総会報告のための改訂版― ............2......6...6... 11... 15... 15... 17.19... 19... 20... 23......25............ 27......... 28 2003 9 18 19 2002 2 2003 [1999] 1 2001 6 15 2002 4 1 2003 9 1 1 2001 6 29 2 2001 10 1 1 2000 4 1

More information

会社法制上の資本制度の変容と企業会計上の資本概念について

会社法制上の資本制度の変容と企業会計上の資本概念について IMES DISCUSSION PAPER SERIES Discussion Paper No. 2006-J-1 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 30 http://www.imes.boj.or.jp IMES Discussion Paper Series 2006-J-1 2006 1

More information

Page

Page Page Page 1 M&A M&A 1 CFO 3 M&A M&A 1-1 2 M&A M&A M&A M&A 1 BS 1-1 M&A 2 M&A 4 2 PLAN-DO-SEE PLAN-DO-SEE 1-2 SEE PLAN DO 5 Coffee Break M&A FMV Fair Market Value C PLAN-DO-SEE 6 2 2-1 2-1 7 t M&A DCF 2-2

More information

81 J IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS

81 J IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS \n Title 漂流する J IFRS - 主体性なき日本の対応と国益を顧みな い強欲者たち - Author(s) 田中, 弘, Tanaka, Hiroshi Citation 商経論叢, 50(2): 81-162 Date 2015-03-10 Type Departmental Bulletin Paper Rights publisher KANAGAWA University Repository

More information

Page

Page Page Page 1 BIS 200012 2 10 1-2 20003 3 4 1-1 1-2 * BIS CF CF CF PLAN DO BSPL BSPL SEE BS PL 5 6 1-3 PLAN DO SEE PLAN DO SEE PLAN DO SEE PLAN DO SEE BSPL BS PL 4 1-4 7 Coffee Break 2 BS PL CF) PLANDO SEE

More information

Page

Page Page Page 1 3 4 M&A DCF NPV 1-1 BIS 1-3 1-2 5 6 1-3 2 2 0 200 010 2-1 A B B A B 7 8 Coffee Break CAPM Capital Asset Pricing model 3 IRR NPV EVA BS PL 9 2 ROA 3-1 EBIT Earnings Before Interest,Taxes) 3-2

More information

ROE

ROE 26 49 41 26 1,074 159 3 1,074 1,200 26 10 10 11 10 589 54.8% 159 26 10 10 11 10 86 54.1% 26... 1... 2... 2... 2... 3... 5... 6... 6... 7 ROE... 9... 10... 11... 11... 13... 14... 14... 15... 15... 16...

More information

PowerPoint プレゼンテーション

PowerPoint プレゼンテーション 200831012 200810-12 200810-12 200710-12 669 749 700 7.0 % 70 116 99 16.5 % 599 633 600 5.4 % 331 331 312 6.0 % 328 328 308 6.5 % 191 191 171 11.4 % EPS 322 322 283 13.6 % 5,928 5,928 6,048-2.0 % EPS

More information

....671-......3.Z...QXD (Page 1)

....671-......3.Z...QXD (Page 1) http://www.mhlw.go.jp/topics///tp- /.html , ..,,, .......... p. p. p. p. p. p. p. p. p http://bktp.org/news/. pp.- pp. -. pp. -. pp.-. COE pp.-. pp.-. pp.-. pp. -. pp.-. pp.-. ESRI Discussion

More information

引当金の認識と評価に関する一考察

引当金の認識と評価に関する一考察 IMES DISCUSSION PAPER SERIES Discussion Paper No.2003-J-17 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 30 http://www.imes.boj.or.jp IMES Discussion Paper Series 2003-J-17 2003 7

More information

1 IFRS IFRS IFRS IASB IFRS SEC

1 IFRS IFRS IFRS IASB IFRS SEC \n Title 白 紙 に 戻 った 国 際 会 計 基 準 (IFRS) 論 争 - 自 己 目 的 化 した 国 際 化 への 反 省 - Author(s) 田 中, 弘 ; Tanaka, Hiroshi Citation 商 経 論 叢, 47(2): 1-32 Date 2011-12-20 Type Departmental Bulletin Paper Rights publisher

More information

6 1873 6 6 6 2

6 1873 6 6 6 2 140 2012 12 12 140 140 140 140 140 1 6 1873 6 6 6 2 3 4 6 6 19 10 39 5 140 7 262 24 6 50 140 7 13 =1880 8 40 9 108 31 7 1904 20 140 30 10 39 =1906 3 =1914 11 6 12 20 1945.3.10 16 1941 71 13 B29 10 14 14

More information

(1)2004年度 日本地理

(1)2004年度 日本地理 1 2 3 4 1 2 3 4 5 6 7 8 9 10 11 12-5.0-5.1-1.4 4.2 8.6 12.4 16.9 19.5 16.6 10.8 3.3-2.0 6.6 16.6 16.6 18.6 21.3 23.8 26.6 28.5 28.2 27.2 24.9 21.7 18.4 22.7 5 1 2 3 4 5 6 7 8 9 10 11 12 2.2 3.5 7.7 11.1

More information

非営利組織における純資産と負債の区分

非営利組織における純資産と負債の区分 IMES DISCUSSION PAPER SERIES Discussion Paper No. 2009-J-11 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 2-1-1 http://www.imes.boj.or.jp IMES Discussion Paper Series 2009-J-11 2009

More information

これからの会計監査

これからの会計監査 18 18 SOX 2002 PCAOB 8 Sarbanes-Oxley Act Of 2002 18 10 1 2 26 16 10 3 18 123 4 23 1890 5 6 23 1948 1927 23 25,000 113 7, 2004., 2006. 14 1881 124 22 1947 23 1948 8 193 9 23 1948 10 11 1960 12 13 41 1966

More information

Autumn 06 1 2005 100 100 1 100 1 2003 2005 10 2003 2005 2

Autumn 06 1 2005 100 100 1 100 1 2003 2005 10 2003 2005 2 2005 25-2 17 395.6 149.1 1 2004 2 2003p.13 3 Autumn 06 1 2005 100 100 1 100 1 2003 2005 10 2003 2005 2 Vol. 42 No. 2 2 100 20052005 2002 20052005 3 2005 10 1 II III IV 1 1 1 2 1 4 15-2 30 4,091 54.5 2

More information

VISPO /表1-4

VISPO /表1-4 7 2005 1,132 5,249 362 13,666 311,809 1,359 3,723 1,669 538 3,737 17,418 39,036 75,694 5,281 1,169 161,502 7,463 11,408,436 500,000 13,263 192,052 41,391 49,706 136,232 61,102 12,402,182 11,573,898 273,042

More information

2 1

2 1 http://www.kikkoman.co.jp/ 2 1 21,646 11,219 5,275 17,350 6,056 20,983 2,777 10,793 4,327 10,125 10,739 128,391 359,906 119,975 392,611 59,993 202,727 18,557 1,401 4,052 4,045 5,702 5,852 2,378 103,445

More information

15.06月号.indd

15.06月号.indd 2015. no521 6 2015.6 News 2015.6 News News 2015.6 2015.6 News News 2015.6 News 2015.6 2015.6 2015.6 2015.6 2015.6 2015.6 2015.6 2015.6 2015.6 2015.6 2015.6 2015.6 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16

More information

14.08月号.indd

14.08月号.indd 2014. no511 8 News 2014.8 News 2014.8 News 2014.8 News 2014.8 2014.8 2014.8 News 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 2014.8 1 2 3 4 5 6 7 8

More information

15.03月号.indd

15.03月号.indd 2015. no518 3 2015.3 2015.3 News 2015.3 2015.3 News News 2015.3 2015.3 2015.3 2015.3 2015.3 2015.3 2015.3 2015.3 2015.3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30

More information

, ,334451,177 4, ,149109,510 1, ,069 40,

, ,334451,177 4, ,149109,510 1, ,069 40, 49 12 31 20 1998 3 31 1999 3 31 2000 3 31 1 232,753 277,037 260,529 2,454 1. 2. 50 1998 3 31 1999 3 31 2000 3 31 1 444,401 487,334451,177 4,250 3 1999 3 31 2000 3 31 122,149109,510 1,031 1999 3 31 2000

More information

CF

CF 29 29 3 30130 29 3 3 2 3 4 5 6 7 8 29 29 9 10 10 11 12 13 14 CF 15 16 17 1 3 /3Q /3Q /3Q /3Q /3Q /3Q 139,859 152,929 +9.3% 136,102 147,735 +8.5% 1.03 1.04 12,727 14,060 +10.5% 12,168 13,495 +10.9% 1.05

More information

Mizuho Industry Focus Vol

Mizuho Industry Focus Vol 2013 3 29 Vol. 126 itaru.kitahira@mizuho-cb.com kenichiro.kakizawa@mizuho-cb.co.jp 225 8 3 1 IR 2012 12 225 204 8 3 10 2 3 3 1 225 67% 63% 30% 31% 225204 20131159 DERDebt/EBITDADebt 37% 32% 24% 18% 18%

More information

二番手のナオスケ )

二番手のナオスケ ) 1910 2009 150 1 2008 10 1 2009 11 29 8:30 17:15 http://www.hikone-150th.jp/event/ 2009 7 6 1960 1 http://www.city.hikone.shiga.jp/hikonejo/kaikoku/index.html 2009 9 3 2009 1 2009 9 23 2010 3 24 1 35 1960

More information

1 3 i i MURC 1/10

1 3 i i MURC 1/10 2010 10 1 (*) (*) 2010 9 17 108-8248 2-16-4 TEL03-6711-1241 1 3 i 2010 2010 21 15 38 1618 25 14 1517 11 8 15 1618 25 i MURC 1/10 http://www.murc.jp//politics_c1/pol_report/ 60 64 2 1,000 ii 30 29 32 31

More information

225 225 232528 152810 225 232513 -1- -2- -3- -4- -5- -6- -7- -8- -9- -10- -11- -12- -13- -14- -15- -16- -17- -18- -19- -20- -21- -22- -23- -24- -25- -26- -27- -28- -29- -30- -31- -32- -33- -34- -35- -36-

More information

232528 152810 232513 -1- -2- -3- -4- -5- -6- -7- -8- -9- -10- -11- -12- -13- -14- -15- -16- -17- -18- -19- -20- -21- -22- -23- -24- -25- -26- -27- -28- -29- -30- -31- -32- -33- -34- -35- -36- -37- -38-

More information

2 1 2 3 27 2 6 2 5 19 50 1 2

2 1 2 3 27 2 6 2 5 19 50 1 2 1 2 1 2 3 27 2 6 2 5 19 50 1 2 2 17 1 5 6 5 6 3 5 5 20 5 5 5 4 1 5 18 18 6 6 7 8 TA 1 2 9 36 36 19 36 1 2 3 4 9 5 10 10 11 2 27 12 17 13 6 30 16 15 14 15 16 17 18 19 28 34 20 50 50 5 6 3 21 40 1 22 23

More information

アニュアルレポート 財務ハイライト-

アニュアルレポート 財務ハイライト- 2012 3 31 1,084 4,257 Jt euromonitor 8.7 % 2 338 ebitda 5,771 roe 20.3 % 1 eps 33,687.78 32.6% eps 2 30,530.39 17.9% 4,513 0.31 1 29.7% 10,000 30.7% JT 5,340 JT 8.7% 2 340 EBITDA 5,700 ROE 20% 1 EBITDA

More information

Title Author(s) Kobe University Repository : Kernel 課 税 所 得 計 算 における 資 産 負 債 アプローチと 収 益 費 用 ア プローチの 交 錯 (< 特 集 > 資 産 負 債 アプローチの 光 と 陰 )(Mixture of Asset-Liability and Revenue-Expense Views in Corporate

More information

2 3 A B 2 NPO

2 3 A B 2 NPO 13 30 13 1 (1) (9) 9 1 2 3 A B 2 NPO 3 3 22 22 4 2 22 22 5 6 3 3 3 22 3 22 4 4-1 6 WG 6 3 7 8 7 7 11 4-5 3 3 2 1 4 2 Yes No 100 1 22 9 22 3 22 22 3 3 2 4-6 1 5 22 72 1 2 72 72 3 72 72 10 72 72 NPO 72 4-6

More information

EQV EV [ ] E d+ EQV = = 1 ( 1+ r ) Clean Surplus Concep) BVE = BVE 1 + NI RI NI r BVE = 1 d EQV BVE + E [ RI+ ] ( + r ) = 1 1 + BVE lm = 0 ( 1 r ) + +

EQV EV [ ] E d+ EQV = = 1 ( 1+ r ) Clean Surplus Concep) BVE = BVE 1 + NI RI NI r BVE = 1 d EQV BVE + E [ RI+ ] ( + r ) = 1 1 + BVE lm = 0 ( 1 r ) + + 2005 hde@refe.co.jp Ohlson EQV EV [ ] E d+ EQV = = 1 ( 1+ r ) Clean Surplus Concep) BVE = BVE 1 + NI RI NI r BVE = 1 d EQV BVE + E [ RI+ ] ( + r ) = 1 1 + BVE lm = 0 ( 1 r ) + + RIV EVA FCF = EBIT (1 T

More information

四校_目次~巻頭言.indd

四校_目次~巻頭言.indd 107 25 1 2016 3 Key Words : A 114 67 58.84 Mann-Whitney 6 1. 2. 3. 4. 5. 6. I. 21 4 B 23 11 1 9 8 7 23456 108 25 1 2016 3 78 9 II. III. IV. 1. 24 4 A 114 2. 24 5 6 3. 4. 5. 3 42 5 16 6 22 5 4 4 4 3 6.

More information

1 2 2005 1983 1 ()1984 2 1947 1950 19791996 1

1 2 2005 1983 1 ()1984 2 1947 1950 19791996 1 KEO Discussion Paper No.104 19451947 * ** 2006 11 19451947 * ** 1 2 2005 1983 1 ()1984 2 1947 1950 19791996 1 4 A A A A A 3 3 1990 19952003A2003B 4 2 198719941997 1995 1995 3 5 6 1998: 30 40 19701992 7

More information

米欧における認識中止に関する会計基準と開示規則の動向:リーマン・ブラザーズの「レポ105」を巡る対応を踏まえて

米欧における認識中止に関する会計基準と開示規則の動向:リーマン・ブラザーズの「レポ105」を巡る対応を踏まえて 105 105 105 105 IFRS 105 IFRS IFRS IFRS E-mail: tomohiro.shigemoto@boj.or.jp / /2011.8 73 1. 2008 9 15 1 11 11 2 AntonR.Valukas 3 United States Bankruptcy Court Southern District of New York [2010] 4 105

More information

IFRS Business Model IASB 2010b, Purpose and status, a and b IASB IFRS IFRS IFRS IASB IFRS IFRS Principles-Based Standard Tweedie 2007 Tweedie 2007, p.

IFRS Business Model IASB 2010b, Purpose and status, a and b IASB IFRS IFRS IFRS IASB IFRS IFRS Principles-Based Standard Tweedie 2007 Tweedie 2007, p. International Accounting Standards Board: IASB IASB 2010b IASB International Financial Reporting Standards: IFRS IFRS IFRS Tweedie 2007, p. 7 consistency AAAFASC 2011, p. 20 IFRS Business Model IASB 2010b,

More information

Microsoft Word _urbanet_2016_06_q4_report_2016_09_16_japanese.doc

Microsoft Word _urbanet_2016_06_q4_report_2016_09_16_japanese.doc URL: www.walden.co.jp E-mail: yoshiyuki_muroya@walden.co.jp 03 (3553) 3769 3242 EPS DPS BPS FY06/2016 17,704 2,005 1,720 1,139 45.6 16.0 234.6 FY06/2017 18,000 2,300 1,900 1,270 50.9 18.0 - FY06/2016 48.6%

More information

A5 PDF.pwd

A5 PDF.pwd IASB International Financial Reporting Standards IFRS IASB IASB IASB principles-based approach IASB D. Tweedie rules-based approach bright line standards earnings management principles-based Tweedie 2002

More information

/ IR URL: 1

/ IR URL:  1 2005428 0 1. 2004 /2005 2. 2007 3. IR URL:http://www.tokyo-gas.co.jp/IR/ir_j.html 1 2004 * *04 18+ 1 52+ 1 2 3 840 1,328 1,453 11,907 FY04-4 +16 +25 +431 FY03 +393 +87.7 +18 +1.3-69 -4.6 +389 +3.4 * 04

More information

_™rfic

_™rfic 512008 14 Ikeda Yukinori This paper examines accounting for stock issuing cost. Series of transactions from stock issuance to payment of stock issueing cost need to consider by dividing into three elements;

More information

a 2003 s a 16

a 2003 s a 16 2003 2003, 1996, 1999, 2003 FD, 2003 a 2003 s a 16 23 30 30 30 passive active passive active 14 21 () () q ( ) w e w e ( ) s H _ _ 30 14 cf., 2000 /21 /28 H? 3 161 ( ) d _ 4 ( ) ( ) 16!! 23 30 14, 2003

More information

- i -

- i - 15 25 - i - - ii - - iii - - iv - - v - - vi - - vii - 1 1 stewardship public accountability 1.1 1.2 1-1 - 1.3 value chain 1 1-2 - - 3 - value chain Input Output Outcome Efficiency Effectiveness Economy

More information

第43巻第2号【論説】固定資産の費用化と評価に関する現代的課題

第43巻第2号【論説】固定資産の費用化と評価に関する現代的課題 43 2 2004 7 1 3 G. O. 1943 1) cost value postulate of continuity 10 2) 2 1) G. O. May 1943 Financial Accounting A Distillation of Experience Scholars Book Co. Chapter pp.86, 7-89, 90 2) 2004 Vol.56 No.1

More information

4% P % 11.1%1, % %1, %1, % 3.5%1, % %1, % Santen Ph

4% P % 11.1%1, % %1, %1, % 3.5%1, % %1, % Santen Ph Financial Section 11 5 54 56 58 59 6 63 http://www.santen.co.jp/ja/ir/document/securities.jsp Santen Pharmaceutical Co., Ltd. Annual Report 215 49 4% 215 3 214 3 P.8 2 98.4% 11.1%1,592 62 12.6% 25 69 1.6%1,618

More information

12号 中島稔哲.pwd

12号 中島稔哲.pwd APB APBO net-of-tax method Accounting Principles Board: APB Opinions of the Accounting Principles Board: APBO APBO6 Authoritative Pronouncement American Institute of Accountants: AIA Committee on Accounting

More information

4 13 6 7 6 13 9 19

4 13 6 7 6 13 9 19 13 9 4 13 6 7 6 13 9 19 139 173 i 1 1 2 1 3 2 4 2 5 1 3 6 4 7 5 8 6 9 6 Q&A Q1 QA 9 Q2 9 Q3 10 Q4 11 Q5 11 Q6 11 Q7 12 Q8 12 ii Q9 12 Q101 13 Q102 13 Q11 17 Q12 18 Q13 18 Q14 19 Q15 19 Q16 20 Q17 20 Q18

More information

CW3_AX094D06.indd

CW3_AX094D06.indd Financial Times Financial Times International Herald Tribune Wall Street Journal Financial Times Accounting Horizons Accounting and Business Research Preliminary Views, Financial Instruments

More information

16 5 20 911 2003 92 8 93 94 1 92 1384 1988 93 94 11 7 7 1384 2 92 55 6 5 966 3 94 94 92 94 3 94 3 358 2001 14 1 96 1 15 14 1 2 2 2 2 96 1 15 3 359 1 37 5 30 16 5 577 94 4 92 94 14 1 94 92 94 84 84

More information

_›Áfi¡(2)

_›Áfi¡(2) 532010 12 Dai-Nippon Spinning Company under the Wartime Economy (2) Kato Kenta a s d a s a s 1940 a 194122 532010 194323 194122 2009 Discussion Paper Series J-179 194323 1943 s 1943 194323 194323 532010

More information

-創立10周年記念号-

-創立10周年記念号- . 1 1999 8 1999 9 1 IT 2 1980 3 4 5 2000 8 2001 7 6 2 1. 2. WBCSDWorld Business Council for Sustainable Development WBCSD World Business Council for Sustainable Development Environmental Performance and

More information

BN46.indd

BN46.indd NEWS LETTER No.46 2016 December Management 1 Management 2 3 Financial Data 4 Portrait 5 Holdings News Group News New Products 6 Group News 7 Group News 8 Group News 9 10 Business Angle 11 Information 12

More information

2

2 2005 4 2006 4 20 1 2 2005 1,73647.5% 82136.5% 79832.5%47028.9% 2005 1 12 2,80854.8% * 684 75.7% * 2005 Yahoo! 2006 3 16,3231 8,172100.3% Yahoo! 35851.7% Yahoo! Yahoo! ID 2006 3615 ID 21.2% Yahoo! 605 25.7%

More information

BN41.indd

BN41.indd NEWS LETTER No.41 2015 September Management 1 Management 2 3 Financial Data 4 Portrait 5 Holdings News Group News New Products 6 Group News New Products 7 Group News 8 Group News 9 New Products Business

More information

Ver. 1.0 (discretion) (revenue management) (fictitious revenue recognition) (window dressing) (fraudulent accounting practice) SEC (General

Ver. 1.0 (discretion) (revenue management) (fictitious revenue recognition) (window dressing) (fraudulent accounting practice) SEC (General 2004.11.25 Ver. 1.0 (discretion) (revenue management) (fictitious revenue recognition) (window dressing) (fraudulent accounting practice) SEC (Generally Accepted Accounting Principles: GAAP) GAAP (realization

More information

untitled

untitled 2007 3 http://www.bunka.go.jp/jiyuriyo/ ... 1 1.... 3 1.1.... 3 1.2. ()... 5 1.3.... 6 1.3.1. ()... 7 1.3.2.... 8 1.3.3.... 9 1.3.4.... 9 1.3.5.... 10 1.4. (CSR)... 11 1.5. ()... 12 2.... 14 2.1.... 14

More information

a a b a b c d e R c d e A a b e a b a b c d a b c d e f a M a b f d a M b a b a M b a M b M M M R M a M b M c a M a R b A a b b a CF a b c a b a M b a b M a M b c a A b a b M b a A b a M b C a M C a M

More information

安全・安心な社会を目指して―現代社会病理の背景に関する有識者ヒアリングとりまとめ-

安全・安心な社会を目指して―現代社会病理の背景に関する有識者ヒアリングとりまとめ- 1 http://www.esri.go.jp/jp/prj/social/social_main.html 2 3 4 5 I 1990 2 II 16 6 20 3,000 2,136 71.2 16 15 16 20 50 3001 55.9 65.8 64.0 55.6 51.4 50 60 3 4 30 50 40 40 30 30 5 79.4 86.1 67.8 44.6 48.8 41.1

More information

09表紙.indd

09表紙.indd 25 Discussion Paper No.9 2013 12 Discussion Paper G-SEC 25 G-SEC Discussion Paper No.9 1986 4 1988 1988 1992 5 21 1999 5 1999 4 2001 4 2004 10 2020 GPCI 2013 4 2020 3 2 25 Discussion Paper No.9 4 1958

More information

条件付償還義務株式の会計処理について

条件付償還義務株式の会計処理について E-mail: atsushi.itabashi@boj.or.jp ASBJ ASBJ FASB Statement of Financial Accounting Standards FAS FAS FAS mandatorily redeemable financial instruments nternational Financial Reporting Standards FASB DES

More information

第一次大戦後の日本における国債流通市場の制度改革

第一次大戦後の日本における国債流通市場の制度改革 IMES DISCUSSION PAPER SERIES Discussion Paper No. 2009-J-23 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 2-1-1 http://www.imes.boj.or.jp IMES Discussion Paper Series 2009-J-23 2009

More information

untitled

untitled financial report - 1 - - 2 - - 3 - - 4 - - 5 - - 6 - - 7 - - 8 - - 9 - - 10 - - 11 - - 12 - - 13 - - 14 - - 15 - - 16 - - 17 - - 18 - - 19 - - 20 - - 21 - - 22 - - 23 - - 24 - - 25 - - 26 - - 27 - -

More information

米国における無形資産会計の変遷とその背景 ARB24 APB17 The transition and the background of Intangible assets accounting in U.S. It aims at the arrangement and the examinat

米国における無形資産会計の変遷とその背景 ARB24 APB17 The transition and the background of Intangible assets accounting in U.S. It aims at the arrangement and the examinat 米国における無形資産会計の変遷とその背景 ARB24 APB17 The transition and the background of Intangible assets accounting in U.S. It aims at the arrangement and the examination from ARB24 to APB17 of the accounting treatment.

More information

CM CM VOLVO

CM CM VOLVO CM CM VOLVO - 1 - - 2 - - 3 - - 4 - CM CM CM CM CM CM CM CM CM CM CM - 5 - CM CM CM CM CM CM CM CM CM CM CM CM CM - 6 - 4 CM CM CM CM CM - 7 - CM CM CM CM CM CM CF CF CM CF CM CM CM CM CM CM CM CM CM CM

More information