Taro9-会計報告書ネット掲載用.PDF
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58 2005 IAS IAS IAS UK/GAAP 1997 FRSSE
59 ASB UK/GAAP ASB 90 IAS UK/GAAP IAS UK/GAAP DTI ASB 1997 FRSSE Financial Reporting Standardfor Smaller Entities FRSSE 1 FRSSE FRSSE FRSSE 2 FRSSE FRSSE
60 3 FRSSE FRSSE UK/GAAP FRSSE FRSSE
61 4 FRSSE UK/GAAP 5 FRSSE FRSSE DTI ASB FRSSE ASB FRSSE FRSSE IAS UK/GAAP FRSSE UK/GAAP ASB FRSSE IAS FRSSE
62 IAS GAAP GAAP IAS 90 IAS US/GAAP GAAP IAS DRSC IAS IAS GAAP
63 IAS IAS 2005 IAS GAAP GAAP IAS IASB
64 FASB GAAP SEC GAAP 17,000 GAAP GAAP OCBOA Other comprehensive basis of accounting US/GAAP OCBOA AICPA OCBOA Preparing and reporting on Cash- and Tax-basis Financial Statements
65 UNCTAD IAS IAS IASB 15 IASB AcSB Differential Roporting IAS IASB
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248 1-4
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250 (Financial Reporting Standard for Smaller Entities)
251 FRSSE FRSSE FRSSE Appendix
252 FRSSE FRSSE 2002 FRSSE 16.1 UITF FRSSE UITF UITF * (a) (b) (c) (d) 247
253 (e) * (f) (g) (h) (i) FRSSE * * FRSSE (a) * (b) (a) 248
254 FRSSE (i) (ii) (iii) (iv) (v) (ii)-(iv) FRSSE FRSSE SSAPs FRSs UITF * Appendix FRSSE FRSSE SORPs FRSSE SORP FRSSE SSAPs FRSs FRSSE UITF SORPs FRSSE 249
255 2002 A FRSSE FRSSE B FRSSE (a) * Registrar of Companies ** (b) (a) FRSSE * ** FRSSE Appendix 250
256 FRSSE 2.3* 2002 ** * FRSSE 2000 ** FRSSE 251
257 (a) (b) (c) (a) (b) 252
258 (c) (i) (ii) (a) (b) (c)
259 (a) (b) * * Appendix
260 (a) (b) (c) (i) (ii) (d) (e)
261 *
262 * SORPs 5.20 (a) (b) *
263 * SORPs (1) (2) (a) 258
264 (b) (c)
265 * * Appendix (a) (b) 260
266
267 (a) (b) 262
268 (c) (a) (i) (1) (2) (ii) (i) (1) (2) (b) (c)
269 6.18 (a) (b) (c) (i) (ii) 7 8. * (a) (b) (i) (ii) (c) 264
270 (i) (ii) (d) * Appendix * (a) (b) (c) (d) 265
271 * Appendix (e) (f) FRSSE
272 9.1A (a) (b)
273 VAT 9.14 VAT VAT (a) (b) (c) 10.3 Appendix 268
274 FRSSE 11.2 * * Appendix
275 (a) (b)
276 (a) (b) (c)
277 (a) (b) (c) (d) ( ) (a) 272
278 (b) 14.3 (a) (b) 14.4 (a) (b) (a) (b) (c) * * 273
279 (i) (ii) (iii) (iv) (v) (vi) (vii) (a) (b) (c) (i) (ii) (iii) (iv) FRSs FRSs * 11* FRS 8 3(a)-(c) 274
280 * FRS 10 FRS 10 FRS FRSSE * (a) FRSSE * 3.4 (b)
281 18. FRSSE FRSSE FRSSE C - FRSSE 1 18 (i) (ii) (iii) 276
282 (a) 1985 (b) 1985 (c)
283 278 (a) (b) (i) (ii)
284 279
285 280 (a) (b)
286 281 90% (a) (b) (c)
287 282 (a) (b) (c) (d)
288 283 FRSSE (a) (b)
289 284 (a) (b) (a) (b)
290 (a) (b) Faculty and Institute of Actuaries GN26 285
291 286 * (a) * (b) (c)
292 287 (i) (ii) (iii) (iv) (i) (ii)
293 288 ( )
294 D - * 1. ** * Appendix ** Appendix III FRSSE CBE 289
295 290
296 (Appendix) FRSSE Appendix FRSSE FRSSE (a) SSAPs (b) FRSs (c) UITF SSAPs FRSs SSAPs FRSs FRSSE SSAP SSAP4 SSAP SSAP4 SSAP18 29 SSAP5 8 SSAP9 291
297 27 32 SSAP13 FRSSE SSAP17 SSAP SSAP SSAP21 292
298 (1) (2) 49 FRSSE SSAP24 FRSSE 1
299 FRS SSAP25 FRSSE FRS FRSSE FRS FRS2 FRSSE FRSSE FRS
300 A FRS4 FR4 FRSSE FRS FRS FRS
301 FRS5 FRSSE FRSSE FRSSE Appendix C4 C5 C15 C-18-C20 FRSSE Appendix 27 A11 A12 FRSSE 6 FRS6 FRSSE FRSSE FRS7 FRSSE FRSSE FRS
302 FRS9 FRSSE FRSSE FRS10 FRS10 FRSSE FRS (b)
303 FRS 70(a) 70(c) 74 FRS11 FRSSE FRS FRS13 FRS13 FRSSE 298
304 FRS14 FRS14 FRSSE FRS
305 FRS FRS17 FRSSE 2 multi-employer schemes
306 73 75* * FRSSE 10.2 Appendix FRS18 14 UITF (b) SORPs 58 61(c) UITF
307 64 FRS FRSSE (b) (b) 60(a)(ii) UITF 4 FRSSE UITF 5 FRSSE UITF 9 FRSSE UITF 10 FRSSE 302
308 UITF 11 FRSSE UITF 13 ESOP FRSSE UITF FRSSE UITF 17 FRSSE UITF 19 FRSSE UITF 21 FRSSE FRSSE UITF 22 FRSSE UITF 23 FRS15 FRSSE UITF
309 10 UITF 25 FRSSE UITF 26 FRSSE UITF 27 FRSSE UITF UITF 29 FRSSE UITF 30 FRSSE 304
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367 (Preparing and reporting on Cash- and Tax-basis Financial Statements) 362
368 AICPA CPA PCPS GAAP GAAP GAAP GAAP 363
369 GAAP GAAP OCBOA OCBOA OCBOA SFAS SAS AU AICPA 1 SOP AICPA TPA AICPA 364
370 OCBOA OCBOA
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375 OCBOA OCBOA GAAP GAAP 370
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377 OCBOA GAAP OCBOA OCBOA GAAP GAAP OCBOA OCBOA 372
378 OCBOA GAAP GAAP OCBOA GAAP OCBOA 373
379 OCBOA OCBOA SAS 62 AU 623 AU 9623 OCBOA AICPA AICPA GAAP OCBOA AICPA GAAP OCBOA GAAP 374
380 GAAP GAAP OCBOA OCBOA OCBOA AU AU GAAP OCBOA OCBOA SSARS 12 AR 9100 OCBOA GAAP 375
381 376
382 377
383 SAS 62 SAS 62 AICPA
384 GAAP GAAP GAAP FASB 121 GAAP GAAP GAAP 379
385 GAAP GAAP GAAP GAAP AMT AMT 380
386 GAAP SAS 62 AU b
387 IRS GAAP GAAP GAAP 382
388 GAAP GAAP GAAP 383
389 14 OCBOA GAAP OCBOA GAAP GAAP APB No OCBOA 14 OCBOA GAAP GAAP functional classification natural classification NPO GAAP 990 NPO GAAP OCBOA OCBOA 384
390 8 OCBOA 9 OCBOA AU OCBOA OCBOA GAAP OCBOA 385
391 10 GAAP equity method 11 OCBOA SAS No.62 AU balance sheet statement of financial position statement of income statement of operations statement of cash flows statement of assets and liabilities arising from cash transactions statement of revenue collected and expenses paid statement of income - statutory basis OCBOA GAAP 386
392 Statement of Income OCBOA net income excess of revenue collected over expenses paid excess of expenses paid over revenue collected accumulated excess of revenue collected over expenses paid GAAP GAAP OCBOA 12 GAAP OCBOA TPA GAAP OCBOA APB No.20 OCBOA GAAP OCBOA OCBOA SAS No.62 GAAP OCBOA OCBOA 387
393 OCBOA OCBOA SAS No AU 623 AU 9623 OCBOA OCBOA OCBOA 13 OCBOA SAS No.62 OCBOA GAAP GAAP 14 GAAP OCBOA OCBOA 388
394 SAS No.62 OCBOA 14 OCBOA 14 OCBOA GAAP elements accounts items GAAP GAAP ABC ABC 389
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396 GAAP LIFO FIFO SOP 94-6 GAAP GAAP GAAP 391
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398 GAAP SOP94-6 OCBOA GAAP GAAP OCBOA GAAP GAAP AICPA 13 AICPA
399 OCBOA SAS No.62 OCBOA GAAP OCBOA OCBOA... GAAP... XYZ 19X8 19X XYZ 19X8 19X ABC 19X8 394
400 19X ABC 19X8 19X SAS No.62 SSARS1 12 OCBOA GAAP SAS No.62 OCBOA GAAP 12 SSARS1 20 OCBOA AU OCBOA OCBOA 395
401 OCBOA AU AU AU 341 OCBOA OCBOA GAAP OCBOA AU OCBOA GAAP 396
402 AU AU OCBOA 16 GAAP OCBOA GAAP OCBOA GAAP SAS OCBOA 19X8 19X7 19X OCBOA 397
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