, ,334451,177 4, ,149109,510 1, ,069 40,
|
|
|
- しげじろう あわび
- 5 years ago
- Views:
Transcription
1 , , ,529 2,
2 , ,334451,177 4, ,149109,510 1, ,069 40,
3
4 (FASB-Financial Accounting Standards Board) (Accounting for Derivative Instruments an Hedging Activities)133 ( 133 ) (Deferral of the Effective Date of FASB Statement No.133) 133 (Accounting for Certain Derivative Instruments and Certain Hedging Activities - An Amendment to FASB Statement No.133) (SAB)101 (SAB101) SAB SAB
5 4. 1EPS EPS EPS EPS EPS 436,935 3,804, ,892 EPS 437,134 3,825, EPS 451,646 3,780, EPS 481,936 3,757, $ EPS 481,936 3,757, $ EPS , ,376414,708 3, , ,384237,155 2, ,933 71,10881, , ,63037,
6 , ,103 (524,811) (528,746) (15,157) (25,882) (6,234) (87,236) 26,473 11, ,711,744 1,794,380 $16, , ,868 7, , ,773 6,065 2,869,818 3,238,021 30,504 (151,487) (222,280) (2,093) (32,542) (31,723) (299) 2,685,789 2,984,018 28,112 (1,161,787) (1,189,257) (11,204) 1,524,002 1,794,761 $16, : , , ,204 $ 6,148 $ 962 $5, , ,802 18,228 4,464 1, , ,161 14,976 3,179 1, ,030 89,589 10,665 2, ,477 47,380 13, ,955 2,163 18, ,794, , ,773 $16,904 $5,400 $6,065 54
7 , ,228 $5, , ,640 2, , ,868 7,535 (77,689) (142,473) (1,342) (7,086) (9,488) (89) 488, ,907 $6, , , ,791 1,185 3,037 3,184 1, , ,300 3, ,653,164 1,385,835 $13,056 32,072 29, (12,995) (7,957) (75) 1,672,241 1,407,206 13,257 (381,478) (331,519) (3,123) 1,290,763 1,075,687 $10, , ,007277,426 2, ,594 $2, ,866 1, , , ,
8 ,551 51,423 57,525 $542 19,194 18,122 19, (25,280) (20,063) (17,726) (167) 3,958 8, ,423 57,525 59,423 $ ,25514, ,110 44,677 45,537 $429 24,042 21,604 14, (17,989) (16,502) (11,639) (110) 1,514 (4,242) (8,896) (83) 44,677 45,537 39,680 $
9 , ,949 $ 5,275 80,214 88, , ,542 1,032 33,726 32, , ,416 $ 7, ,589 19, , , ,839 28, ,398 1,225, ,004 28,750 1,707, , , ,057 62, , ,495 13,611 2, , , ,449 37, ,880 1,103, ,060 40,713 1,709, , , ,314 96, ,623 57
10 $ 6,995 $ 128 $ 27 $ 7,096 3,403 5, ,005 $10,398 $6,086 $383 $16,101 $ 2 $ 694 $ 0 $ 696 $ 6, $ 7, , ,11982, , ,202447,925 4,220 20,120 13,56635, ,
11 ,160,819 3,364,846 $ 31,699 5,152,081 5,300,290 49,932 8,312,900 8,665,136 $81,631 2,273,700 2,507,278 $23,620 2,319,965 2,313,655 21,796 3,719,235 3,844,203 36,215 8,312,900 8,665,136 $81,631 1,125,873 1,215,697 $11, ,496,772 8,994,440 8,891,362 $83,762 1,072, , ,570 $ 8, ,309 49,663 90,781 $ ,1691,024,353 9,650 1,129,4191,508,555 14, , ,870 $ 1, , ,666 $ 4, , , ,801 $ 6,574 2,888,086 2,840,013 2,886,648 $ 27,194 59
12 ,039 12,97812, ,20456, ,85494, ,63037, , ,132,925 13,122, , , % % 758, ,460 $ 6, % %) 355, ,294 6,418 1,113,683 1,359,754 $12, ,601,298 15, ,830 2,
13 [ % 13.00% % 15.00% ] 699, ,338 $ 6,730 [ % 8.50% % 8.25% ] 18,971 20, [ % 14.00% % 14.00% ] 1,669,848 1,709,662 16,106 [ 0.45% (6) ] 13,314 13, [ % 6.25% % 6.25% ] 514, ,150 4,768 [ % 7.25% % 7.50% ] 624, ,065 5,870 [ % 10.57% % 13.00% ] 128, ,410 1,304 3,668,123 3,725,495 35,097 1 (670,398) (811,736) (7,647) 2,997,725 2,913,759 $27,450 61
14 , % 37% 26% ,736 $7, ,644 5, ,604 4, ,541 5, ,974 3, , , ,614 $ 6, , , ,066 1, , , ,680 $ 8,297 62
15 , , ,503 $ 2,407 35,449 49,985 78, , , ,325 3,149 (9,375) , ,004 21,136 1, ,629 21,460 88, , , ,731 $ 3, % % % % % 46.8% 41.3% (2.0) (1.7) (1.1) 2.2 (0.2) % 48.6% 48.0% 63
16 , ,728 $ 2, ,765 90, ,747 55, ,269 61, ,059 53, ,298 83, ,633 83, , ,081 6,105 (45,825) (72,437) (682) 581, ,644 5,423 (218,667) (319,866) (3,013) (229,617) (294,754) (2,776) (17,189) (15,669) (148) (203,075) (206,423) (1,945) (98,887) (83,103) (783) (767,435) (919,815) (8,665) (186,148) (344,171) $(3,242) ,849 55,082 45,825 $ 432 6,648 8,291 28, (1,802) (16,736) (5,014) (47) 25,387 (812) 3, ,082 45,825 72,437 $
17 , ,972 $ 1,940 96,690 56, (3,152) (4,484) (42) (418,613) (602,589) (5,677) (186,148) (344,171) $(3,242) ,163 7,604 52, ,327 1,586 70, ,269590,985 5, ,
18 , ,87613, , ,969 $ 2, , ,073 1,970 (139,887) (135,007) (1,272) 66
19 ,365,819 1,764,345 $16,621 55,766 58, ,107 52, ,398 9, ,651 8, ,826 (39,222) (60,109) (566) (102,386) (965) 1,764,345 1,731,045 16, , ,560 7,353 10, ,489 1,116 45,657 48, ,539 8,398 9, (17,382) (24,943) (235) 780, ,896 8, , ,149 7,519 (242,350) (151,538) (1,427) 102, (121,745) (102,939) (970) 619, ,058 $ 6, , ,202 $ 6,210 (33,530) (13,144) (124) (12,346) 619, ,058 $ 6,086 67
20 % % % % % % % % % 39,268 55,766 58,495 $ ,446 50,107 52, (22,953) (25,583) (24,971) (236) 5, ,813 18,776 18, ,574 99, ,430 $1, %3.5% %3.0% , ,000 68
21 ,000 3, ,000 3, ,000 3,639 (60,000) 3, ,000 3, ,000 4,141 (141,000) 3,598 (182,000) 3, ,000 3, ,000 3, $ $ , , ,936 $ 4, , , ,444 4, $ $
22 % 0.6% 0.6% 2.2% 1.6% 1.9% 23% 24% 26% ,791,253,942 3,804,172,073 3,760,650, ,056 43,918,131 (31,000,000) (44,043,000) (11,245,000) 3,804,172,073 3,760,650,129 3,749,405, ,943115,839 1, ,254,936 5,895,785 55, , ,420 4, , ,823 45,
23 ,576,606 24, (195,462) 359, ,998 50,696 (110,131) (59,435) (144,766) 249, ,563 (141,586) 10,119 (7,251) (138,718) (286,352) 259,448 (7,251) (34,155) (181,313) 82,870 7,251 (91,192) (467,665) 342,318 (125,347) $(2,698) $ 2,444 $(68) $ (322) (1,708) (859) $(4,406) $3,225 $ $(1,181) 71
24 ,834 4,862 50,696 (198,917) 100,493 (98,424) (23,660) 11,953 (11,707) (176,743) 117,308 (59,435) (144,931) 3,345 (141,586) 38,719 (17,590) 21,129 (20,703) 9,693 (11,010) (12,346) 5,095 (7,251) (139,261) 543 (138,718) (182,910) 1,597 (181,313) 163,896 (67,657) 96,239 (22,768) 9,399 (13,369) 12,346 (5,095) 7,251 (29,436) (61,756) (91,192) $(1,723) $ 15 $(1,708) 1,544 (637) 907 (214) 88 (126) 116 (48) 68 $ (277) $(582) $ (859) 72
25 19. 1,334,058 1,334, , ,782 2,685,789 2,686, , ,618 (1,113,683) (1,113,683) (1 ) (3,668,123) (3,830,528) (90,715) 453 9,606 5,836 (2,054) (2,054) 73
26 1,529,268 1,529,268 $ 14,407 $ 14,407 92,845 92, ,984,018 2,921,854 28,112 27, , ,398 3,527 3,527 (1,359,754) (1,359,754) (12,810) (12,810) (1 ) (3,725,495) (3,784,524) (35,097) (35,653) 12,218 11, (74,087) (72,217) (698) (680) 11,419 16, (785) (785) (7) (7) ,294453,710 4, ,531265,395 2, ,34246, ,514901,387 8, ,
27 ,876, , ,826,932 17,2111,655,597 15, ,448,891231, ,099,768 19,781119,758 1, , ,260 $2,348 (93,462) (96,820) (912) 108, ,440 $1, ,882 22,905 27, ,054 $ , , , , , ,325 1,387 (8,915) (83) 138,410 1,304 (25,459) (239) 112,951 $1,065 75
28 ,274 69,11374, ,163 $ , , , , , ,403 $ , ,386 5, (California Air Resource Board) Toyota Technical Center, U.S.A., Inc , (Environmental Protection Agency) Toyota Motor Sales, U.S.A., Inc Clean Air Act Clean Air Act 27, Toyota Technical Center, U.S.A., Inc. 76
29 10% ,559, , ,692 (184,268) 11,686, , ,103 8, , ,001 45,487 (23,993) ,025 6,933,539 4,215, ,206 2,793,244 14,822,143 1,017, ,053 35, ,012 1,297, , ,863 31,677 31,984 1,479,676 77
30 ,199, ,678 1,184,834 (220,622) 12,758, , ,955 66, , ,954 38,347 28,977 (3,870) 750,408 7,424,177 4,481, ,988 3,041,914 15,879, , ,237 8, ,260 1,228, , , ,041 27,823 1,731, ,135, ,154 1,222,928 (191,028) 12,701, , ,174 64, , ,990 31,667 26,453 1, ,561 7,557,700 4,752,270 1,089,532 3,041,458 16,440,960 1,066, ,845 8,702 49,595 1,304, , , ,732 (6,518) 1,376,704 $104,903 $ 5,032 $11,521 $ (1,800) $119,656 5,412 1, ,747 6, ,581 71,198 44,769 10,264 28, ,884 10,046 1, ,289 6,789 4,388 1,853 (61) 12,969 78
31 ,148,255 6,100,205 6,332,294 $ 59,654 2,795,135 3,113,499 3,112,958 29,326 8,943,390 9,213,704 9,445,252 88,980 3,733,239 4,617,936 4,517,648 42, , , ,168 1,330 3,949,515 4,737,349 4,658,816 43, ,357 1,187,638 1,088,095 10,251 13,721 17,250 14, ,078 1,204,888 1,102,643 10, , , ,481 7,192 39,578 52,760 63, , , ,735 7,788 (3,064,710) (3,302,922) (3,331,928) (31,389) 11,686,144 12,758,096 12,701,518 $119, , , ,731 $5, , , ,457 1,502 (1,387) 12,251 (9,897) (93) 8,245 1,706 3, (4,061) 1,367 5, , , ,561 $6, ,316,959 2,767,249 2,788,733 $26,272 1,979,023 1,820,158 1,503,927 14, , , ,612 2, , , ,706 1,711 4,727,664 5,026,262 4,698,978 $44,267 79
32 2001 TFS 100% TFS
33 1,247,314 86,774 1,334, , , ,027 8, ,271 1,174,207 9,400 1,173,676 8,659 1,153,127 1,161, ,821 3, , , , ,620 4,536,198 1,524,279 5,731,423 12,214 1,511,788 1,524,002 3,589, ,341 3,661,529 3,770,539 1,191,698 4,962,231 11,908,203 4,481,106 15,879, , ,596 1,113, , , ,398 1,203,129 40,525 1,238, ,701 32, , ,427 3, , , , ,408 3,555,425 1,679,093 4,958,036 1,047,860 2,122,672 2,997, ,322 1, , , , ,950 1,907,525 2,325,623 4,084, ,092 1, ,625 6,265, ,878 6,655,283 11,908,203 4,481,106 15,879,185 81
34 1,398, ,768 1,529,268 $ 13,175 $ 1,232 $ 14,407 89,548 3,297 92, ,145 12, ,874 5, ,566 1,214,605 9,675 1,219,185 11, ,485 8,590 1,180,666 1,189, ,123 11, ,161 3, ,416 7, , , , ,446 7,807 3,354 8,247 4,905,263 1,696,421 6,287,291 46,211 15,982 59,230 13,588 1,781,172 1,794, ,780 16,908 3,652, ,148 3,698,102 34,406 2,771 34,838 3,680, ,529 4,660,806 34,671 9,237 43,908 12,251,406 4,752,270 16,440,960 $115,416 $44,770 $154, , ,913 1,359,754 $ 6,411 $ 8,157 $ 12, , , ,736 1,512 6,663 7,647 1,262,004 37,741 1,297,574 11, , ,520 35, ,148 6, ,568 96,831 11, , , , , ,007 6,328 2,070 8,356 3,536,135 1,877,372 5,161,107 33,312 17,686 48,621 1,004,441 2,106,584 2,913,759 9,462 19,845 27, ,009 1, ,202 6, , , , ,521 3,499 1,955 5,695 2,033,831 2,315,228 4,177,482 19,160 21,811 39, ,287 2, ,231 1, ,792 6,494, ,898 6,912,140 61,180 5,247 65,116 12,251,406 4,752,270 16,440,960 $115,416 $44,770 $154,884 82
35 12,177, ,678 12,758,096 9,617, ,449 10,070,488 1,840,280 98,882 1,937,200 11,458, ,331 12,007, ,119 38, , ,862 (2,841) 125, ,981 35, , ,837 17, , ,144 18, ,823 (17,098) (276) (17,391) 12,501 6,101 19, ,547 24, ,646 83
36 12,174, ,154 12,701,518 $114,692 $5,032 $119,656 9,647, ,621 10,042,404 90,889 3,793 94,606 1,858,669 99,866 1,960,553 17, ,469 11,506, ,487 12,002, ,399 4, , ,976 31, ,561 6, , ,349 13, ,119 1, , ,325 44, ,680 7, , ,299 18, ,731 3, , ,026 26, ,949 4, ,315 (7,380) (101) (7,632) (69) (1) (72) 29,259 2,360 31, ,905 28, ,936 $ 4,285 $ 270 $ 4,540 84
37 454,905 28, ,936 $ 4,285 $ 270 $ 4, , , ,315 6,021 1,726 7,747 7,043 26,712 33, , , , , (41,614) (41,614) (392) (392) 59,482 3,023 88, , , (29,259) (2,360) (31,619) (275) (22) (297) (264,622) (135,802) (387,599) (2,492) (1,280) (3,652) 36,685 67,550 78, , ,465 1,098,925 8,625 1,615 10,353 (1,306) (2,677,980) (2,681,142) (12) (25,228) (25,258) 2,088,063 2,088,063 19,670 19,670 (794,092) (44,217) (838,309) (7,480) (417) (7,897) (115,724) (422,671) (538,395) (1,090) (3,982) (5,072) 76,242 4,133 80, , , , ,970 3,597 (3,130) (10,692) (61,261) (29) (101) (577) (1,061,570) (83,269) (1,144,839) (10,001) (784) (10,785) 909,331 75, ,031 8, , ,447 (3,853) 323,594 3,084 (36) 3,048 (12,550) (5,801) (18,351) (118) (55) (173) (24,467) 2,829 34,865 (230) (633,238) (762,487) (1,388,517) (5,965) (7,183) (13,081) (45,929) (45,929) (433) (433) 84, ,818 1,006, ,646 9,478 (78,636) (563,067) (654,745) (740) (5,304) (6,168) 35, , , ,896 3,136 (87,958) (87,958) (829) (829) (92,810) 662, ,267 (874) 6,238 5,184 (38,334) (27,131) (65,465) (361) (256) (617) 151,186 44, ,210 1, ,839 1,247,314 86,744 1,334,058 11, ,568 1,398, ,768 1,529,268 $13,175 $ 1,232 $14,407 85
38 ( ) , % 299,915 ( ) 869,756 1, % 299, ,235 $4,515 34, ,994 5,671 86
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
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
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
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
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
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
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............................
, ,377 5,378 4,916 21,000 21, , ,447 1,596,376 1,744,103 9,346 8,471 52,372 51,685 1,709 1,
2018 2019 3 31 287,752 344,377 5,378 4,916 21,000 21,937 672,244 694,447 1,596,376 1,744,103 9,346 8,471 52,372 51,685 1,709 1,633 658 628 0 1,051 1,004 5,652 6,903 5,637 6,888 14 14 138 1,305 806 903
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
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,
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
3 31 1 * 1 % 1 2002 2003 2003/2002 2003 7,578,258 7,473,633 1.4% $62,280 134,631 185,440 +37.7 1,545 92,775 247,621 +166.9 2,064 9,332 115,519 +1,137.
Annual Report 2003 2003 3 3 31 1 * 1 % 1 2002 2003 2003/2002 2003 7,578,258 7,473,633 1.4% $62,280 134,631 185,440 +37.7 1,545 92,775 247,621 +166.9 2,064 9,332 115,519 +1,137.9 963 15,310 115,519 +654.5
_™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;
(c) 2013 TOYOTA DIGITAL CRUISE, INC. All Rights Reserved.
(c) 2013 TOYOTA DIGITAL CRUISE, INC. All Rights Reserved. (c) 2013 TOYOTA DIGITAL CRUISE, INC. All Rights Reserved. (c) 2013 TOYOTA DIGITAL CRUISE, INC. All Rights Reserved. (c) 2013 TOYOTA DIGITAL CRUISE,
Taro10-最終報告書本文編.jtd
2000 3 1996 11 11 2001 http://www.fsa.go.jp/p_mof/big-bang/bb1.htm Free 1,200 Fair Global iv http://www.fsa.go.jp/p_mof/big-bang/bb7.htm ) IASInternational Accounting Standards management news http://www.asahiaudit.or.jp/b_info/letter/05/01.html
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 - -
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
PowerPoint プレゼンテーション
1 2 20083 3 4 5 6 7 8 2008 10-12 2008 10-12 2007 10-12 669 749 700 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
PowerPoint プレゼンテーション
40,000 40,079 +12.7% 35,000 30,000 30,453 30,183 29,775 32,855 35,562 25,000 20,000 15,000 5,000 4,000 3,000 3,483 4,011 4,034 +0.6% 2,000 1,000 1,344 1,888 0 585 SHIFT_ 1,600 1,500 1,596 +8.8% 1,400
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
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)
ntv AR05 new/J
Financial Section 24 25 34 34 34 36 37 38 39 43 44 56 23 1999 2000 2001 2002 2003 2004 328,013 352,409 358,682 336,299 328,374 357,614 203,862 207,743 218,888 215,180 217,844 245,109 54,350 67,302 63,573
JR東日本会社要覧2012-2013
Technology Planning Department Frontier Service Development Laboratory Advanced Railway System Development Center Safety Research Laboratory Disaster Prevention Research Laboratory Technical Center Environmental
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
Financial Statements 2004
Financial Statements 2004 10,150 5,591 $ 92,227 16,078 13,561 146,100 463 462 4,205 193 205 1,758 915 607 8,317 1,202 1,088 10,918 (80) (83) (726) 28,921 21,431 262,799 1,435 927 13,035 657 656 5,964 537
表紙４＿１／山道 小川内 小川内 芦塚
1 2008.1Vol.23 2008.1Vol.23 2 2008.1Vol.23 3 2008.1Vol.23 4 5 2008.1Vol.23 2008.1Vol.23 6 7 2008.1Vol.23 2008.1Vol.23 8 9 2008.1Vol.23 10 2008.1Vol.23 11 2008.1Vol.23 12 2008.1Vol.23 Center 13 2008.1Vol.23
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
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
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
3†ı™Ï49-66
1 1990 2 19 20 40 3 1990 4 heritage tourism 5 6 1990 2000 7 1990 Japantown 2 1906 8 1869 1880 9 1906 20 1924 10 1920 30 5000 200 11 1941 12 7 9066 12 internment camp 1950 60 8000 6000 12 13 14 1965 1990
*...........2007-pdf.p
2 1,409 1 2,468 1 583 565 803 8,668 4 3,127 387 978 24 25 26 Individual Services 0 5,000 10,000 15,000 25,000 20,000 4,027 5,066 9,198 12,468 271 2,033 8,687 10,583 4,298 7,177 4,995 12,172 7,099 17,885
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
1 20 NTTGroup Environmental Protection Activity Report 1999
Chapter 4. 19 20 25 30 36 41 44 hapter 4. 1 20 NTTGroup Environmental Protection Activity Report 1999 NTTGroup Environmental Protection Activity Report 1999 21 22 NTTGroup Environmental Protection Activity
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,
Profile 39% 9,311 33% 7,846 28% 6,853 2
1 Profile 39% 9,311 33% 7,846 28% 6,853 2 Message 3 Vision 4 5 Executive Summary 6 7 Management Systems 8 9 Management Systems 10 11 Design for Environment 12 3R 3R 3R 3R 13 14 Design for Environment P
Kanken5-0310fin.indd
4 Y o s h i o Tatsuzawa 20072004 1 2 1 2 3 4 5 6 7 8 9 10 2007 566,790 494,169 327,041 200,749 183,073 74,561 2007 2004100 270,440 93.9 263,316 106.7 174,523 90.8 160,246 104.5 129,796 98.6 128,357 99.2
untitled
EU 1970 EU 1975 Waste Framework Directive, WFD EU 1970 1970 EU PCB Hazardous Waste Directive, HWD 1991 EU waste hierarchy 1975 1989 Community Strategy for Waste Management 1 No. 1 No. 5 1 Questions and
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
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
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.
Annual Report 財務情報-
Financial Information 2009 055 056 11 058 070 072 073 074 075 056 2009 11 3 31 11 1999 2000 2001 2002 3,876,528 4,371,250 4,501,701 4,544,175 3,616,706 4,024,487 4,140,270 4,178,034 23,751 67,790 66,414
主な導入国における経緯・制度について
1 3 6 9 1991 [carbon dioxide tax] 1990 2001 [energy tax] 2000 12 1/2 1995 1 860 SKR/kl 3,640 SKR/kl 1,058 SKR/kl 2,090 SKR/kl 1,058 SKR/kl 2,090 SKR/kl 1,058 SKR/kl 743 SKR/kl 1,120 SKR/t 787 SKR/t LPG
橡H8フィリピン報告書_日本語） PDF
1 2 7,000 7,000 3 1986 Execut ive Order 192 Depart ment of Environment and Natural Resources Department of Natural Resources Ministry of House Settlements 8 4 8 6 4 35,000 5,000 30,000 7,000 192 Environmental
2 PREX NOW No.217 January 2013
PACIFIC RESOURCE EXCHANGE CENTER PREX NOW January 2013 CONTENTS 217 No.217 January 2013 PREX NOW 1 2 PREX NOW No.217 January 2013 No.217 January 2013 PREX NOW 3 PREX NOW No.217 January 2013 4 No.217 January
untitled
NEDO 2001 17 (640 kl) 2006 49 (1,850 kl) 5 3 2012 75 (2,840 kl)eia Energy Information Administration 112 (4,240 kl) 1 1 EIA 1MTBE 2 3 Twenty in Ten 4 5EIA 2 6 1 EIA: Annual Energy Outlook 2007 16 F.O.Licht
2
1 2 2009 3 2009-4 5 6 7 8 GyaO! 9 10 11 12 13 2009 2008 2,798 2,657 5.3 % 326 278 17.4 % 2,472 2,379 3.9 % 1,033 1,033 0.1 % 1,438 1,346 6.8 % 1,433 1,329 7.9 % 835 747 11.8 % EPS 1,438 1,255 14.6 % 5,807
アニュアルレポート 2007
2007 2007 3 Building a Platform for Growth 1937 70 2007 3170850 26 52 2007 330 (1) (2) (3) (4) (5) (6) (7) 20-F 3 P6 4 6 8 & 16 20 32 33 44 46 47 P8 P20 P33 P16 69 P56 136 P64 ANNUAL REPORT 2007 1 Building
untitled
Japanese Standards Association 2014 http://www.jsa.or.jp/kentei/qc/qc-top.asp
四日市工場環境報告書2015年版
Introduction 1 Contents 2 3 Environmental Management 4 Environmental Management 5 6 7 Environmental Management 8 Environmental Management 9 10 Environmental Management 11 Reducing Environmental Impact
MKS-05 "TERRA-Pプラス 日本語訳取扱説明書
MKS-05 "TERRA-P+" BICT.412129.021 KE Sparing-Vist Center Sparing-Vist Center ECOTEST (+38 032) 242-15-15 (+38 032) 242-20-15 sales@ecotest.ua 18 ( ) 2 1. 3 2. 3 3. 4 4. 4 5. 6 6. 7 7. 11 8. 11 9. 11 10.
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-
アニュアルレポート 2002
2002 2002 3 Sony Corporation Annual Report 2002 3 31 1 : : 1 1 2001 2002 2002/2001 2002 7,314,824 7,578,258 +3.6% $56,979 225,346 134,631 40.3 1,012 265,868 92,775 65.1 698 121,227 9,332 92.3 70 16,754
財務情報
50 Financial Information >> 52 54 66 68 69 71 72 51 2004 4,625,151 2,605,343 2,019,807 N/A 373,435 139,401 234,034 (7,603) 2005 2006 2007 2008 2008 4,664,514 4,637,657 4,769,387 6,409,727 $ 63,976 2,650,586
A5 PDF.pwd
Kwansei Gakuin University Rep Title 国際財務報告基準とイスラム金融 Author(s) Noguchi, Akihiro, 野口, 晃弘 Citation 商学論究, 63(3): 191-205 Issue Date 2016-03-10 URL http://hdl.handle.net/10236/14182 Right http://kgur.kawansei.ac.jp/dspace
第２回 資料１
1 3 6 9 1991 [carbon dioxide tax] 1990 2001 [energy tax] 2000 12 1/2 1995 1 860 SKR/kl 3,640 SKR/kl 1,058 SKR/kl 2,090 SKR/kl ) 1,058 SKR/kl 2,090 SKR/kl 1,058 SKR/kl 743 SKR/kl 1,120 SKR/t 787 SKR/t LPG
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
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
境 新一４５‐８８／４５‐８８
(social capital) (Cool Japan) 2005 2005 2005 M. J. (RBV) (Dynamic Organizational Capability) BCG BP (corporate strategy) (competitive advantage) (business strategy) (functional strategy) (strategic management)
環境報告書2015.indd
ENVIRONMENTAL and SOCIAL REPORT 2015 1 C O N T E N T S 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 1 2 4 5 6 7 8 14 18 20 22 24 25 28 29 2 1 37.1 62.9 2 3 1 4 2 5 6 3 1 4 1 2 7 8 8 5 1 9 2 10 10 2 11 2
タイでパーム油混ぜた新燃料発売＝国王の命令で開発、ディーゼル車向け
IEEJ2004 10 DOE/EIA 2 2004 8 2 188.8 49.9 /L 2004 5 24 206.4 18 35.2 2004 7 30 210.1 8.3 5 21 203.0 2.0 RFG 24.2 5 21 24.3 7 38.2 Days of Supply 1990 32-33 22 DOE WTI 1 EDMC 2004 8 2 This Week in Petroleum
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
1 1.1 1 1 1 2 3 4 5 6 7 8 9 10 11 12 2008 http://www.labour.go.th/law/doc/labour_protecti on_en_1998_issue2.pdf 3 http://www.kodmhai.com/m2/m2-4/m4-575-586. 6 html (Thai version) 575 586 http://www.thailaws.com/law/t_laws/tlaw0071_
1 VW EGR NOx NOx NOx (HC) SCR NOx (NH 3 ) 2L 2007 1,100 0 36 EA189 27 12 3L 2008 8.5 0 35 27 12 NO NO 2 NPO ICCT, International Council on Clean Transportation West Virginia University NOx EPA, Environmental
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%
<986182CC82D382E982B382C68370839383748366815B835E2E7064662D66696C656E616D653D986182CC82D382E982B382C68370839383748366815B835E2E706466>
USA 1 2 3 45 2 13 7 3 45 3 45 4 13 8~10 4 3 3 20 6 3 20 3 20 3 20 10 3 10 12 3 10 3 10 3 5 2~9 3 3 20 10 2 3 67 3 5 67 2 6 35 4 30 6 4 30 10 2 30 78 3 40 6~9 3 45 2~6 2 40 7~810~12 4 8 4 8 3 20 2~4 3 15
Financial Highlights 15, 3, 3, 13, ,152 2,524 2,611 12, 2,5 2,5 17,425 19,792 2,15 1,424 2, 1,861 2, 9, 1,5 1,5 6, 1,71 1, , , 5
lnterim Business Report 第 64 期中間報告書 21 年 4 月 1 日から 21 年 9 月 3 日まで 証券コード :7537 Financial Highlights 15, 3, 3, 13,165 124,152 2,524 2,611 12, 2,5 2,5 17,425 19,792 2,15 1,424 2, 1,861 2, 9, 1,5 1,5 6, 1,71
- 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
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
TAIHO_E&S
2006 Environmental and Social Report INDEX 2 3 5 6 7 9 11 12 13 14 15 17 18 19 21 23 25 26 27 28 29 30 1 TAIHO Environmental and Social Report 2006 2 3 TAIHO Environmental and Social Report 2006 Company
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
H1
Vol.124 December/2005 CONTENTS INFORMATION BOARD Magazine for Snowboarders Vol.124 December/2005 CALENDAR LIST SAFETY DIAL TEL03-3479-4334 information board PRO SNOWBOARDER S ASSOCIATION PSA ASIAN SNOWBOARD
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
P.7 56
Financial Section http://www.santen.co.jp/ja/ir/document/securities.jsp 55 P.7 56 57 57 58 59 60 60 61 2006 2007 2008 2009 98,398 100,486 103,394 101,619 34,535 35,484 36,513 35,947 28,897 30,926 33,569
8% No
Our vision... 24 24 3 8% No.1 3... 4 23-25... 6... 6... 8... 12... 14... 15... 16... 24... 25... 26... 28... 29... 53... 54... 55 for growth Santen Annual Report 24 1 for the future 2 Santen Annual Report
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
２８９号／２‐林
NAOSITE: Nagasaki University's Ac Title 費用収益の非対応 : 不動産所得の経費をめぐって Author(s) 林, 徹 Citation 経営と経済, 96(3), pp.57-91; 2016 Issue Date 2016-12-25 URL http://hdl.handle.net/10069/36957 Right This document is
アニュアル レポート 2017｜財務情報
At a Glance 1. 2. 3. 1 AI Toyota New Global Architecture TNGA Chief Financial Offi cer M&A 3 Toyota AI Venture 1 M&A 4 At a Glance AA 3% 4,499 6,9 217 215 7 31 AA 21 215 9 217 3 1 1 AA 25 2 25, 15 15,
JBA-1009-02.indd
October 2009 Issue No. 252 Japan Business Association of Southern California 1411 W. 190th St. Suite 270, Gardena, CA 90248 Phone : 310-515-9522 Fax : 310-515-9722 Seminar http://www.jba.org Announcement
生物資源学2017／表紙
BIORESOURCES GUIDEBOOK 2016.06 CONTENTS Department of Sustainable Resource Sciences Department of Environmental Science and Technology Department of Life Science and Chemistry Department of Marine Bioresources