商学57‐1◆/6.松本

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1 56 2

2 57 1SFAC 5 FASB 5 SFAC para para para. 39 a b FASB, Statement of Financial Accounting Concepts No. 5 Recognition and Measurement infinancial Statements of Business Enterprises, FASB

3 para para. 43 SFAC 5 para. 33 para. 34 para SFAS 130 SFAC 5 FASB SFAS FASB, Statement of Financial Accounting Standards No. 130 ; Reporting Comprehensive Income, 1997.

4 para para para. 16 certain 12 investments in debt and equity securities 13 para. 17 SFAC 5 3 SFAS SFAC 5 para. 39 Ibid., p. 6. Ibid., p. 7. Ibid., p. 7. FASB, Statement of Financial Accounting Standards No. 87 ; Employers Accounting for Pensions, para. 35 intangible asset SFAS No. 130, para. 31 Ibid., p. 7.

5 60 2 para SFAC 5 SFAC 5 para para para. 38 current rate historical rate ,

6 61 para. 38 para. 38 SFAS 130, para SFAS 130. para. 39 a b 52 20a c 52 20b d e FASB, SFAS No. 130, p. 16.

7 62 f g c h FASB 109 SFAS para. 6SFAS 109 SFAS 109 FASB 1998 FASB, Statement of Financial Accounting Standards No. 109 ; Accounting for Income Taxes, 1992.

8 , ,

9

10

11

12 FASB, SFAS No. 109, pp , para !

13 !

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15 70 SFAS 130Appendix B 3 28 Statement of Income and Comprehensive Income 19 X Revenues $140,000 Expenses 25,000 Other gains and losses 8,000 Gains on sale of securities 2,000 Income from operations before taxes 125,000 Income tax expense 31,250 Income beforeextraordinary items and cumulative effect of accounting change 93,750 Extraordinary items, net of tax 28,000 Income before cumulative effect of accounting change 67,750 Cumulative effect of Accounting change, net of tax 2,500 Net income 63,250 Other comprehensive income, before tax Foreign currency translation adjustments 10,666 Unrealized gains on securities Unrealized holding gains arising during period$17,333 FASB, SFAS No. 130, pp

16 71 Less : reclassification adjustment for gains included in net income2,00015,333 Minimum pension liability adjustments 3,333 Other comprehensive income, before tax 22,666 Income tax expense related to items of other comprehensive income $5,666 comprehensive income, net of tax $17,000 SFAS 130 Appendix B SFAS para. 104, 105 para SFAS Accumulated other comprehensive income 31 para. 26 Statement of Changes in Equity Ibid., p. 31. Ibid., pp Ibid., p. 9.

17

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19 SFAS 130

20 75 SFAC

Simulation1-4

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