40 Gladstone Committee Report EU 3) EU EU 1856 IAS ) Davey Committee FIBV 4,8294, ,0252, ,2
|
|
|
- いっけい やたけ
- 5 years ago
- Views:
Transcription
1 Bulletin of Toyohashi Sozo Junior College , No. 18, EU IAS EU EU 1) EU 4 EU4 EC 1978EU4 True and Fair View : TFV 2) EU4 EU 1 Steve Lawrence, International Accounting, International Thomson Business Press, 1996, p ASB : Accounting Standards Board ASC : Accounting Standards Committee ASSC : Accounting Standards Steering Committee FRC : Financial Reporting Council FRED : Financial Reporting Exposure Draft FRRP : Financial Reporting Review Panel FRS : Financial Reporting Standards CCAB : Consultative Committee of Accountancy Bodies IAS : International Accounting Standards ICAEW : Institute of Chartered Accountants in England and Wales RQB : Recognized Qualifying Bodies RSB : Recognized Supervisory Bodies SSAP : Statement of Standard Accounting Practice SPFR : Statement of Principles for Financial Reporting TFV : True and Fair View
2 40 Gladstone Committee Report EU 3) EU EU 1856 IAS ) Davey Committee FIBV 4,8294, ,0252, ,2741, ,935 1,892431,281 1,28101, Haskins Mark E., Ferris Kenneth R., Selling Thomas I., International Financial Reporting and Analysis, 2 nd edition, Irwin McGraw-Hill, 2000, pp
3 41 Report ICAEW 1945 Cohen Committee Report TFV Loreburn Committee Report public limited company : PLC EU EU2 Royal Mail Steam Packet 1981 EU4
4 EU EU8 18 ASB Dearing Report 1989 EU7EU8 TFV EU EU 89 Department of Trade and Industry TFV EU8 TFV FRC 1989 ICAEW TFV ASB 5) 854schedule ASB
5 43 substance over Form SPFR ASB ASB SPFR SPFR SPFR 6) Joint Stock Companies Act 8) 1844 publicity Accounting Standards Board : ASB 7) FASBIASC Statement of Principles for Financial EU Reporting : SPFR ICAEW, The Making of Accounting Standards (Report of Review Committee under the chairmanship of Sir Ron Dearing CB), 1988, paras. 5.5, 5.6, 7.2,
6 , 36A the state of affairstfv TFV 1985 TFV 10) EU 1annual return annual reports and accounts TFV ) 11) TFV Accounting Standards TFV Committee : ASC IASC IAS 1989 IAS
7 45 12) 1 13) 12 JICPA
8 46 SSAP ASC SSAP 15) SSAP SSAP ASC SSAP ICAEW SSAP Recommendations of Accounting Principles SSAP ICAEW TFV 16) ASC SSAP R. Accounting Dearing Standards Steering Committee : ASSC ASC ASC 14) ICAEW 6 Accounting Standards Board : ASB Consultative ASB Committee of Accountancy Bodies : CCAB Financial Reporting Council : FRC Statement of Standard Accounting Practice : 14Solomons D., The Politicization of Accounting : The Impact of Politics on Accounting Standards, The Journal of Accountancy, Vol. 146, No.5, November 1978, pp P.B.W. Miller and R.J. Redding, The FASB : The People, the Process, and the Politics, 2 nd ed., Irwin, 1988, p Cooper and Lybrand, Accounting Comparisons UK/IAS, Accounting Books, The Institute s Publisher, November 1996, p. 3.
9 47 Financial Reporting Review Panel : Financial Reporting FRRP1989 Exposure Draft : FRED 1993FRSIAS 18) ASSC ASCCCAB FRS ASB IASC ASB ASB FRCFRRP 3 ASB FASB FRS IAS ASB FRS ASC22 IAS SSAP FRS IAS SSAP ASB ASB965 7 Financial Reporting IAS ASB ASC Standards : FRSFRS GAAP SSAP SSAP 1988 ASB FASB IASC 17) FRS SPFR FRRP SSAP FRS ASB ASB FRS 17 David Alexander and Simon Archer, European Accounting Guide, 2 nd ed., Harcourt Brace Professional Publishing, 1995, p JICPA
10 SPFR SPFR SPFR IASC 2 FASB i ii TFV IASC TFV SPFR FASB ASB TFV SPFR SPFRTFV
11 49 TFV SPFR SPFR SPFR FASB 3233IASC TFV FASB TFVIASC TFV 14 SPFR SPFR SPFR SPFR18SPFR 1.4 SPFR
12 IASC 10 FASB SPFR FASB58 SPFRFASB SPFR ) 19 ASB, The Statement of Principles for Financial Reporting, 1999, Introduction, p. 12.
13 IASC SPFR FASB 2 33 SPFR 3 SPFR FASB FASB 2
14 ) 20 ASB, op. cit., p. 34.
15 53 A 1980 B C FASB TFV TFV 3.33 TFV TFV TFV EU 1985
16 Companies 21) 2000 (Northern Ireland) Order TFV EU1980EU2 81 EU489 EU7EU TFV EU4 public EU limited company : PLCprivate EU limited company : Ltd. PLC EU Ltd. Reserve for own shares PLC 22) PLC Ltd ,000 Ltd. 21 Ernst & Young, World Accounting, New York, 1993, UK, p Haskins Mark E., Ferris Kenneth R., Selling Thomas I., International Financial Reporting and Analysis, 2 nd edition, Irwin McGraw-Hill, 2000, p. 240.
17 55 CIMA , ) ASB 2 PLC Recognized Qualifying Bodies : RQB Recognized Supervisory Bodies : RSB EU8 23) Chartered Accountant : CA ICAEW TFV ICAS ICAI ACCA CIPFA David Alexander and Simon Archer, European Accounting Guide, 2 nd edition, Harcourt Brace Professional Publishing, 1995, p. 915.
18 56 25) Ltd. 26) EU Statement of Total Recognised Gains and Losses PLC EU4 EU ASB notes 27) 28) 25 Chopping, David and Len Skerratt, Applying GAAP 1995/96 : A Practical Guide to Financial Reporting, Kent, 1995, pp Nobes, Christopher and Robert Parker, Comparative International Accounting, 4 th ed., Hertfordshire, 1995, p Nobes, Christopher and Parker Robert, Comparative International Accounting, 5 th ed., 1998, p Laidler J. & Donaghy P., Understanding UK Annual Reports & Accounting, A Case Study Approach, 1998, p. 45. Annual Report and AccountsAnnual ReportReport and Accounts
19 Code of Best Practice ) 19915FRC Cadbury Committee 4 30) 29 Grier Nicolas, UK Company Law, John Wily & Sons, 1998, p Nobes, Christopher and Parker Robert, Comparative International Accounting, 5 th ed., 1998, p. 110.
20 58 31) Reconcilation of Movements in Shareholders Funds EU
21 59 note on historical cost profits and losses FASB, IAS FRS IAS1
22 60 FRC EU EU ASC ASB 1948 SSAP14Interim Statement ICAEW FRS ICAEW ASC 32) SSAP14 3 EU FRS2FRS SSAP14 FRS2p. 9footnote A 1988 SSAP1 TFV
23 61 TFV TFV 33) , notes Registrar ) EU FRS2 33 Nobes, Christopher and Robert Parker, Comparative International Accounting, 4th ed., Hertfordshire, 1995, p Ibid., p. 190.
24 FRS2 accountsfrs financial statements participating interest ) 2 FRS EU memorandumarticles A 2 10A 3 260
25 63 EU EU SSAPIAS i ii IAS iii 1 20 IAS EU
26 IAS IAS IAS
27 65 IAS 5 1 3
28 66 IAS IASC IAS IAS SSAP SSAP IAS SSAP IAS 1990ASC ASBSSAPFRS ASB IAS Cable & WirelessFibernet 2 EU FRS1020 EU Chrysalis 50 SSAP WHSmith TFVEU ) 36 Accountant, 2000 Feb.
29 67 TFV FRC FRRP IAS IAS International Organization of Securities Commissions : IOSCO 10 C 1 37) EU EU EU
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,
54-1 河崎照行.pwd
IASB IASB IASB International Accounting Standards Board IFRS International Financial Reporting Standard for Smalland Medium-Sized Entities IFRS IASB IASB, IFRS for SMEs, International Accounting Standards
IASB FASB DP [2008] DP [2008] ASBJ International Accounting Standards Board IASB Financial Accounting Standards Board FASB compreh
![IASB FASB DP [2008] DP [2008] ASBJ International Accounting Standards Board IASB Financial Accounting Standards Board FASB compreh](/thumbs/99/141150974.jpg "IASB FASB DP [2008] DP [2008] ASBJ International Accounting Standards Board IASB Financial Accounting Standards Board FASB compreh")
1 2 IASB FASB DP [2008] DP [2008] ASBJ International Accounting Standards BoardIASB Financial Accounting Standards BoardFASB comprehensive income net income earnings Statement of Comprehensive Income FASB
ido
Bulletin of Toyohashi Sozo Junior College 1997, No. 14, 97-116 97 1996. 12 1 426 2 3 6 7 A Research on Historical Changes of Accounting for Foreign Currency Translation in the U.S. Kazumoto IDO Toyohashi
第５１巻 第１・２号 Ｂ５／目次
International Financial Reporting Standards and Dividend Restrictions in Corporate Law : Cases of the United Kingdom and Australia KOCHIYAMA, Takuma Abstract This paper discusses how the adoption of International
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
omori
Bulletin of Toyohashi Sozo Junior College 41 2000, No. 17, 41 53 1998 61 89 1967 635 2 3 1) 2) 3) 20 19983 15 94 11998 6 3 21998 6 4 3 1998 6 5 42 4) 5) 3 6) 1908 1910 1914 4 1970 5 p265 6 1971 43 1915
Financial Reporting Standard 17 FRS17 FAS87 87 Financial Accounting Standard 87 FAS87 International Accounting Standard Board IASB 19 Internat
No,25-36(2005) Two Changes in Accounting Principles of Pension Plans British, or Americanthat is the question Masaharu Usuki Nihon University, Graduate School of Social and Cultural School, and NLI Research
26 IAS IAS IAS EU EU 4 EU4 EC 1978EU4 True and Fair View : TFV EUEU IAS EU IAS EU4 2 3 TFV 2642 EU425 PublG : Gesetz über die Rechnungslegung von best
Bulletin of Toyohashi Sozo College 2001, No. 5, 25 44 25 Financial Reporting in Germany 19907 8 5 10 3 16 1 3 1990 7 1 2000 5 IOSCOIAS IAS US-GAAPEU EU 1) 1 AG : Aktiengesellschaft AktG : Aktiengesetz
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
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
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
A5 PDF.pwd
Global Reporting Initiative GRI 2013 International Integrated Reporting Council: IIRC IIRC 2013 European Union: EU European Parliament and the Council of the European Union 2014 Public Interest EntitiesPIE
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
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
短大研究紀要第28回青嶋
Bulletin of Toyohashi Sozo Junior College 2011, No.28, 01-15 252 1909 1904 1909 1991 26 1860 2 28 186 202 3 2009 502 1904 95 15 36 1909 1873 1863 1947 1908 36 16 19 20 1844 1919 4 28 18 1880 1852 1943
obayasi
Bulletin of Toyohashi Sozo Junior College 8 000, No., 8 0. 0 88. 9.0.8 0 99. 8.80. 9 0 9 0. 0. 88 8 8.. 0.8 9.. 0. 0... 0.......8. 8. 0. 0. 0. 8 8. 0. 0. 0 00 89... 0 0 0 0 0 0 0 0......... 0 0 0 0 0 00
26-1Asakura.pdf
Bulletin of Toyohashi Sozo Junior College 29, No.26, 1-19 26 28 26 26 16653 28 15139 28 281 26 2628 193296 15 15 185185 252522 22 185 2222 25 25 22 2 26 1 2 64.2 25.6 5.1 5.1 3.8 38.4 3.8 7.7 87.2 5.1
Microsoft Word - 蜀・伐豬ｩ蠕ｳ
821 FIN 48 FIN 48 FIN 48 SFAS 109 SFAS 109 SFAS 109 more likely than not 1 Financial Accounting Standards Board, Statement of Financial Accounting Standards No.109, Accounting for Income Taxes, February
1
1 2 3 4 5 6 D A D E - A D F J B D F K C D F K C D F K C D G K C G I K C G I L D H I L D H I L D H I L 7 8 9 No 10 TOPIX TOPIX a a TOPIX a FTSE FTSE FTSE FTSE FTSE TOPIX 11 FTSE FTSE DirectiveEUDirectiveEC
Kobe University Repository : Kernel タイトル Title 著者 Author(s) 掲載誌 巻号 ページ Citation 刊行日 Issue date 資源タイプ Resource Type 版区分 Resource Version 権利 Rights DOI 移転可能な技術としての会計 (Accounting as Transferable Technology)
社会システム研究25_ 藤田.indd
IFRS IFRS IFRS IFRS IFRS IFRS IFRS E-mailtafujita@ba.ritsumei.ac.jp IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IAS IFRS IAS/IFRS IASC/IASB IFRS IAS/IFRS. GAAP IFRS IAS16 GAAP GAAP True& Fair
東アジアの企業統治と企業法制改革 扉.indd
IMF IMF IMF - - Organic Act IMF Letter of Intent IMF Corporate Debt Restructuring Advisory Committee CIDRAC Corporate Debt Restructuring Securities and Exchange Commission SEC Stock Exchange of Thailand
商学 ５９‐５・６／１．岡部
283 revenue management 1990 IT premature revenue recognition opportunism 1 earnings-process Generally Accepted Accounting Principles : GAAP unearned income unrealized income GAAP fictitious revenue recognition
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
取引法の観点からみた資金決済に関する諸問題
1 / /2010.1 105 1. 1 1 1 2008 5 2 2008 10 3 1 4 2007 8 1 2008 32 2 2008 5 12 2009 1 2009 2009 3 6 2008 12 2008 3 1842 32 4 2006 10 2009 4 2009 http://www.shojihomu.or.jp/saikenhou/indexja.html 2005 11
Taro9-会計報告書ネット掲載用.PDF
(Financial ReportingStandard for Smaller Entities) (Preparing and reporting on Cash- and Tax-basis Financial Statements) 1 485 1,104 483 6,764 99.7% 319 165 2 252 7,224 249 0,642 136 101 3 167 122
Title 人 的 資 源 の 会 計 的 認 識 : 日 英 プロサッカークラブの 実 務 を 例 として Author(s) 角 田, 幸 太 郎 Citation 經 濟 學 研 究, 55(4): 79-94 Issue Date 2006-03-09 DOI Doc URLhttp://hdl.handle.net/2115/5835 Right Type bulletin Additional
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
商学 ６０周年記念号／２４．内田浩徳
SFAS 109 SFAS 96 1 2 net deductible amounts Richard 1 G. Schroeder, Myrtle W. Clark and Jack M. Cathey Financial Accounting Standards Board, Statement of Financial Accounting Standards No.96, Accounting
_™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;
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
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.
本文／ＹＡＺ１７２Ｐ
2004 2005 2006 2007 Committee of Sponsoring Organizations of Treadway Commission COSO 1992 Internal Control-Integrated Framework COSO 1 1 COSO 2009 7 27 2009 9 11 21 1956 1980 1986 MBA 1980 2006 1990 1993
.y101211-4.z...Z.I.v24...ren
17 1 2007 2008 3 G D P GDP 564,606 5,158,515 10.9 375,538 1,420,657 26.6 21 350351 18 19 52.71 40.32 93.03 52.7 40.3 2009 38.9 2007 49.2 2009 12 1 15.9 10.8 7.7 13.7 6.8 13.9 4.8 6.1 3.7 5.8 2009 12 1
第41巻第６号【論説】収益認識の実務とフレームワーク
41 6 2003 3 37 SAB101 SEC SEC 1 SAB101 SEC 2 US GAAP IAS 1980 FASB SFAC 5 revenue 6 gains 1) 2 SFAC 5 realized realizable earned 6 assets 1993 IAS18 equity 2) SFAC6 IAS18 SFAC5 realized or realizableearnedsfac6
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
Ł\”ƒ1PDFŠp
73 88 Takeshi MIZUGUCHI This article investigates several studies, proposals and practices regarding environmental accounting and environmental information disclosure. Objects of the investigation include
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
A5 PDF.pwd
ISA UK and Ireland 320 FRC 2009a materiality para. 2 International Auditing and Assurance Standards Board: IAASB International Standards on Auditing: ISA 320 International Accounting Standards Board: IASB
Special Excise Tax Corporate Excise Tax Kohler 1925, p. 8 Kohler 1925, p. 8. American Institute of Accountants : AIA Federal Reserve Board : FRB Unifo
Black 1966, p. vii Special Excise Tax Corporate Excise Tax Kohler 1925, p. 8 Kohler 1925, p. 8. American Institute of Accountants : AIA Federal Reserve Board : FRB Uniform Accounting AIA 1917 Price Waterhouse
IMES DISCUSSION PAPER SERIES INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 100-8660 30 IMES Discussion Paper Series 99-J-45 199912 12 1986 General Agreement of Trade in Service Multilateral
商学５７‐１◆／６．松本
56 2 57 1SFAC 5 FASB 5 SFAC 1 5 2 para. 33 3 para. 34 4 5 para. 39 a b FASB, Statement of Financial Accounting Concepts No. 5 Recognition and Measurement infinancial Statements of Business Enterprises,
FASB Revenue and Expense View Asset and Liability View FASB, FASB Discussion Memorandum, An Analysis of Issues related to Conceptual Framework for Financial Accounting and Reporting: Elements of Financial
J G BP 50 https://i-sys.fitsite.ne.jp/student/
2 2006 1015 2003 1 1 2 3 12 4 12 5 6 7 8 9 10 11 12 13 14 15 J G BP 50 https://i-sys.fitsite.ne.jp/student/ 1 2 S.P. 1997 1991 3 2 PM 1991 2005 4 SL 1991 2002 5 2002 J.M. B.Z. 1995 6 2003 M.M. 1999 2004
- 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
伊東良子７１‐９２／７１‐９２
IASB FASB IASB FASB FAS IAS FAS IAS IASB FASB IASB FASB IASB FASB IASB FASB IASB FASB FASB [2001], par. 7. (International Accounting Standards; IAS) (International Financial Reporting Standards; IFRS)
(2) (3) 2 vs vs (9) Edward Mansfield and Jack Snyder, Democratization and War, Foreign Affairs, Vol. 74, No
MEMOIRS OF SHONAN INSTITUTE OF TECHNOLOGY Vol. 39, No. 1, 2005 * Nationalism and National Security Masanori HASEGAWA* This article considers nationalism in terms of national security. Nationalism has been
犯罪被害者の情報と報道のあり方
16 12 17 12 21 1998 3 1 55 55 36 2 3 16 12 16161 627, 2003.4, pp.14-43. 11 12 1274 12 1302, 2005.12.1, p.30. 53 17 4 5 6 7 8 12 27 9 10 11 15 17 28 2005.8.9, p.17.
3 RMA Williamson Murray 1 service 1 Geoffrey Till, Adopting the Aircraft Carrier: The British, American and Japanese Case Studies, in Military Innovation in the Interwar Period, ed. Williamson Murray and
untitled
1 2 20 2005.1 2005.11 2007.12 3 2007.6 4 2006 31.2 6 4.2 9.6 2 3 17 1 29 EU 2 3 1 37 http://www.meti.go.jp/statistics/ tyo/kaigaizi/result/ 2 2004 1 85 15 35 5.25 2008 7 1 Wall Street Journal 2000 3680
2006
2006 1 1 2. 3. 4. 4. 5. 6. 7 2 8. 9. 5 9. 9. 13. 15. 15. 16 3 20. 21. 21. 22. 23. 23. 23. 24 The Adam Room 17 1997 111 199 240 1 3 2006 1 . 3. 4. 4 1. 4 2. 4. 5 1. 5 2. 5 3. 5. 6 1. 6 2. 6 3. 6 1 6 2 6
Contents FY2011 Highlight Financial Data Business Outline Of ZOZOTOWN To Overseas Customers Business Outline Of Affiliated Companies About Us Appendix : Notice of the 14th Annual General Meeting of
8’¼‹ä127-141
- H.B. Lary Ilse Mintz - - - - - - - Aaa. %. % Baa. %. % Baa - Chase National Bank H. C. Taylor. % Annual Report of Board of Governors of the Federal Reserve System.(1933) 231 q Moody s - Aaa Aa A Baa.....
Bulletin of Toyohashi Sozo Junior College , No. 19, San Antonio Municipal Auditorium San Antonio Municipal Auditorium 4. San A
Bulletin of Toyohashi Sozo Junior College 1 2002, No. 19, 1 12 1 2 San Antonio Municipal Auditorium 1. 2. 3. San Antonio Municipal Auditorium 4. San Antonio Municipal Auditorium 5. 6. San Antonio Municipal
Title 英国ブレア政権下の貴族院改革 : 第二院の構成と機能 Author(s) 田中, 嘉彦 Citation 一橋法学, 8(1): Issue Date Type Departmental Bulletin Paper Text Version publis
Title 英国ブレア政権下の貴族院改革 : 第二院の構成と機能 Author(s) 田中, 嘉彦 Citation 一橋法学, 8(1): 221-302 Issue 2009-03 Date Type Departmental Bulletin Paper Text Version publisher URL http://doi.org/10.15057/17144 Right Hitotsubashi
自殺防止のために国が実施できる政策について
10 1998 8,2611,755 32 1899 82 18 646 701 1722 13 1880 1933 10 1998 13 2001 14 2002 12 2003. 17 10 suisidology 11 12 13 14 18 2003. 15 WHO WHO, WHO Statistical Information System (WHOSIS) 16 WHO, Suicide
個人情報保護本文.doc
H13- WG ver..0 ECOM 14 3 WG 1...1 2...3 2.1...3 2.1.1...3 2.1. 2...4 2.1.3...4 2.1.4...5 2.1.5...6 2.1.6...6 3...8 3.1...8 3.2...8 3.2.1...8 3.2.2...9 3.3...10 3.3.1...10 3.3.2...11 3.3.3...12 3.3.4...14
表紙PDF用.indd
i ii iii iv v vi vii viii ix x xi xii xiii 2 3 4 5 6 7 8 9 10 11 12 13 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 43 44 45 46 47 48 49 50A 50B 51A 51B 52 54 55
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
JAPAN MARKETING JOURNAL 114 Vol.29 No.22009
Japan Marketing Academy JAPAN MARKETING JOURNAL 114 Vol.29 No.22009 JAPAN MARKETING JOURNAL 114 Vol.29 No.22009 JAPAN MARKETING JOURNAL 114 Vol.29 No.22009 JAPAN MARKETING JOURNAL 114 Vol.29 No.22009 JAPAN
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
商学 ６３‐３☆／６．山本
193 W. A. 1 2 3 1 2 WTO FTA TPP D. P. P. W. A. 194 2 3 Lewis 1954 1982, 1987 1999 1 1 2 2 2 1 2 A B 1987 119 1985 Krugman and Obstfeld 2009 19742006 3 W. A. 195 2 1 2 1 1 1 2 1 A a1 a2 * * i ai i 1, 2
‡T
- - 4 - - 5 - - 6 - - 7 - - 8 - - 9 - - 10 - - 11 - - 12 - - 13 1882 1970 ALI ALI demand 33 1970 34 1970 SEC SEC SEC SEC 1963 Gall v. Exxon Corp.,418 F.Supp.508(S.D.N.Y.1976) 35 36 ALI
欧州のパッケージ旅行における旅行者に対する旅行業者の責任
TUI TUI TUI TUI TUI TUI AG TUI TUI AG TUI Touistik Union International Preussag TUI AG TUI AG Riu TUI WestLB LTU JMC John Mason Cook Havas Voyages C&N C&N Touristic AG C&N AG Thomas Cook AG TUI Eric Laws
e? e? h? h? h? h? h? h? e??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee?? e??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??ee??
医療事故の現状と課題－医療事故への対応策の整備を中心に－
1 2 1 2 3 1 2 3 1 I II 1 1 1993 5 442 2002 896 10 1 5 14 http://courtdomino2.courts.go.jp/shanyou.nsf/0258b7a1680aa82849256467004875a6/352546364a541 14049256d5c000dde7f?OpenDocument 22% 2 3 4 5 2 6 1997
49
\n Title カルドア勧告とは何だったのか - 企業 未分割家族 農 業所得の観点 - Author(s) 五嶋, 陽子, Gotoh, Yoko Citation 商経論叢, 49(1): 49-62 Date 2013-09-10 Type Departmental Bulletin Paper Rights publisher KANAGAWA University Repository
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
Financing through Stadium Securitization \ Case Study of Professional Football Clubs in England \ õ Yoshiaki IIDA * Abstract The purpose of this study was to clarify the way in which the stadium securitization
アニュアルレポート 2000
2000 2000 3 3 31 1 : : 1 1 1999 2000 2000/1999 2000..................... 6,804,182 6,686,661 1.7% $63,082............................... 348,212 240,627 30.9 2,270............................. 377,691
YUHO
-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- -39- -40- -41- -42-
untitled
2 19 1960 1980 1990 6 1 6 144 6-36 - Firth [2007: 111-112], [2008: 162] 19 19 20 1960 1980 1 1-37 - 2 1978 1990 34.5 1994 56 1994 31 Kabutaulaka [2006b: 247] 1960 3 1960 1980 26 Dauvergne [2001: 23] 1990
2014度事業報告書p000_018.indd
2014 Junior Chamber International Japan Annual Report 2014 Junior Chamber International Japan 2014 Junior Chamber International Japan Annual Report 2014 Junior Chamber International Japan Annual Report
A5 PDF.pwd
Non Domestic Rate: NDR Business Rate ..... Cameron, D. Spending Review 2010 DCLG 2012 Public Expenditure Survey : PES PES grant Specific Grant General Grant DCLG 2012, CIPFA 2012, HM Treasury 2010 CIPFA
長岡慎介 ４５‐７８／４５‐７８
HSBC http://news.bbc.co.uk/2/hi/business/5074068.stm HSBC HSBC Amanah Saadiq [CIBAFI 2005: 10; CIBAFI, 2009: 4; TheCityUK, 2013: 4; IFSB, 2013: 10; IFSB, 2014: 12] [TheCityUK 2013: 1] [UK Trade & Investment
repocost.PDF
178 2 10 8 39-52 (tax planning) [Scholes and Wolfson,1992] (tax cost saving hypothesis) (accounting choice) (economic consequences) (financial reporting costs) (1) (financial reporting cost hypothesis)
ASBJ FAS IAS FAS IAS FAS para acquisitionconstructionor development andor the normal operation of a longlivedasset legalobligationsassociated withther
資産除去債務に関する会計基準 の問題点 資産除去債務会計の国際比較 Accounting StandardsBoardofJapanASBJ InternationalAccountingStandards CommitteeIASC IAS internationalconvergence IASC InternationalAccountingStandards BoardIASB InternationalFinancial
Microsoft Word - 蜀・伐豬ｩ蠕ｳ
862 1 1998 10 1999 4 1 1 2 1998 08 06 5 863 3 1 2 2 1 3 864 1 1 1 100 60 60 20 50 1 2 3 100 100 100 20 20 20 80 80 80 40 40 40 1 2 3 100 100 100 60 0 0 40 100 100 40 20 20 40 10 50 40 10 50 20 50 50 865
アニュアルレポート 2001
2001 2001 3 2000 2001 2001/2000 2001 6,686,661 7,314,824 +9.4% $58,518 223,204 225,346 +1.0 1,803 264,310 265,868 +0.6 2,127 121,835 121,227-0.5 970 121,835 16,754-86.2 134 1............................
資料３.doc
1 2 I. 1. 1 11 3 4 5 2. 2 http://www.state.gov/e/eb/rls/othr/2007/22281.htm 3 DOT http://ostpxweb.dot.gov/aviation/data/freedoms.htm 6 6 4 7 5 ECOFORUM24 4 2006 17 6 GATS GATS 1994 4 124 1995 1 1 8 7 Annex
01 川瀬進 72号 リュウミンＬ
Austin Lane Poole, From Domesday Book to Magna Carta 1087-1216, in George Clark, ed., The Oxford History of England, Vol. 3, Second Edition, reprinted of 1955, ed., Oxford University Press, 1986, p. 341.
02_加藤氏_4.indd
55 2014 Shields 2012 37 1996 24 2001 147 149 1 1996 72 2 1 2004 69 71 2 Shields 2012 42 2004 120 1986 9 12 2003 297 298 1986 3 4 2013, 1977 32010 211 214 4 2010 203 1977 214 215 Hunt, 1941, p. 396 5 2010
æ 1 2 3 rentier state s rent æ æ 1 Zanoyan 2 Gambill æ 3 æ 1987 Luciani Beblawi The Rentier State 4 Luciani Beblawi Luciani 40 æ World Development Indicators 10 1 UNDP 10 / æ æ No.37 2004 19 æ Sadowski
Z...QXD (Page 1)
Giesecke MacDonald and Marsh Virtanen et al. Bourdieu extra-institutional means NG National Labor Relations Board social movement organization Goodwin and Jasper Della Porta and Diani McAdam and Snow social
201/扉
Mohammad Reza SARKAR ARANI Associate Professor, Allameh Tabatabai University Visiting Research Scholar, International Research Center for Japanese Studies 200718 Mohammad Reza SARKAR ARANI Visiting Research
1 2 40/ a M. W. 14, 1990, R. Stevens, Medical Practice in Modern England, Yale University Press, 1966B , 1981F. Honigsba
consultantgeneral practitioner 31 1 2 40/ 3 1980 4 a M. W. 14, 1990, 161-1701982R. Stevens, Medical Practice in Modern England, Yale University Press, 1966B. 1800-1948, 1981F. Honigsbaum, The Division
Q A Q A 1
IHI Report Q A Q A 1 Q A Q A To Our Shareholders 2 706 803 42 9 1,030 790 66 17 1,894 1,716 55 103 3 Business Review by Segment 1,350 57 45 1,310 704 34 16 755 103 31 16 41 763 16 10 554 4 Performance
GDP tax expenditure GDP GDP GDP TANF GDP
特集 : アメリカの社会保障 21 世紀のアメリカ社会保障 渋谷博史 中浜隆 櫻井潤 1 2 3 1 2 1960 1980 1963 1980 Reaganomics 1960 1990 2000 1 21 1960 1980 4 21 1950 1 2 1 2 3 2 1 2 3 3 2 2-1 1 2006 1 GDP 8.9 2 tax expenditure GDP 0.7 0.8 4 3
わが国のレポ市場について―理論的整理と実証分析―
GCGC SC GCSC SC SC E-mail: yasunari.inamura@boj.or.jp E-mail: naohiko.baba@boj.or.jp GC general collateralscspecial collateral Griffiths and Winters GCFF Jordan and JordanDuffie matched book GC GC SC DuffieKrishnamurthy
‰à
1988 1994 1988 94 1990 9 92 8 88 12 91 1 91 9 90 9 91 12 1 2 1 1992 9 8 92 11 NPT 93 3 93 6 94 7 94 10 3 3 4 2 1 state nation referent objects 5 1948 12 195 6 4 Vol. 48, No. 4, October 2002 3 1 7 1970
はじめに
ASEAN ASEAN 1. ASEAN 1967 5 1984 6 1995 1997 1999 10 ASEAN 2003 1 1 AFTA ASEAN 6 0 5 AFTA AEC ASEAN ASEAN ASEAN WTO FTA ASEAN FTA ASEAN FTA JSEPA FTA ASEAN FTA ASEAN ASEAN FTA ASEAN FTA ASEAN FTA ASEAN
2 2 3 4 5 5 6 10 14 17 18 18 20
1. 1990 2001 38 02 2. 90 3. 00 3 4. 02 5.5 3.6 2 5. 02 03 GDP 0 2 2 3 4 5 5 6 10 14 17 18 18 20 1930 50 81090 10 2001 38 2.2 2.301 7 02 3.603 5 3.5 FRB03 2 11 BS BS BS 90 1 Personal Income and Its Disposition
2003年11月9日
ASEAN ASEAN 2005 6 28 ASEAN 1967 5 1984 6 1995 1997 1999 10 ASEAN 2003 1 1 AFTA ASEAN 6 0 5 AFTA AEC ASEAN ASEAN ASEAN WTO FTA ASEAN FTA ASEAN FTA JSEPA FTA ASEAN FTA ASEAN ASEAN FTA ASEAN FTA ASEAN FTA
…“…C…Ydisclosure05(0902)
2005 1 1 3. 3. 4. 4. 5. 6. 7 2 9. 9. 5 9. 9. 11. 13. 13. 14 3 19. 19. 19. 20. 24. 25. 25. 26 17 2004 2003 3 1997 111 199 240 1 3 2005 . 3. 4. 4 1. 4 2. 4. 5 1. 5 2. 5 3. 5. 6 1. 6 2. 6 3. 6 1 6 2 6 3 6
†sŸ_Ł¶†t›ÍŠlŁª(P26†`)/−Ø“‚‡É‡¨‡¯‡é…}…j…t…F…X…gŁ†‰y†`
policy change policy transfer Dolowitz prospective policy evaluationmossberger and Wolman Rose 26 XLVIII DolowitzDolowitz and Marsh analogical model EvansEvans and Davies Methodology Policy community Epistemic
テロリズムの定義
19 EU 2001 11 3000 2005 21 1 Gilbert Guillaume, "Terrorism and International Law", International & Comparative Law Quarterly, vol.53, part3 (July 2004), p.537. 38 2005.10 =terror terror terror 18 terror
ディスクロージャーの実効性確保
Tamar Frankel, Implied Rights of Action, Virginia Law Review, Vol.67, No.3, p.555 (1981). Larry E. Ribstein, Market vs. Regulatory Responses to Corporate Fraud: A Critique of the Sarbanes-Oxley Act of
Winter 2009 No Lower Earnings Limit
特集 : イギリスの社会保障 - ニューレイバーの 10 年 イギリスの公的 私的年金制度改革 丸谷浩介 I 1 50 1997 II 1. 2 15 Winter 2009 No. 169 8 3 4 1999 1989 8 2. 4 1 2 1 1992 6 16 Lower Earnings Limit1 65 60 1 2 16 2.40 16 2 1 5 1 2 3. 6 1970 State
1 CSR EU 2 CSR IT 5 CSR CRS OECD SA ISO CSR CSR 30 CSR 30 CSR 30 CSR 30 0
1. Corporate Social Responsibility CSR 2. CSR CSR EU CSR 3. CSR IT 4. CSR Socially Responsible Investment SRI CSR CSR 5. SRI CSR SRI 12% CSR NGO SRI SRI CSR CSR 6. OCED SA8000 ISO CSR 7. CSR CSR CSR 1