非営利組織における純資産と負債の区分

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1 IMES DISCUSSION PAPER SERIES Discussion Paper No J-11 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN

2

3 IMES Discussion Paper Series 2009-J IPSAS JEL classification: M41 L30 * rkaneko@kokugakuin.ac.jp

4 IPSAS

5 IASB FASB IFRS 1 basic ownership approach perpetual approach IASB/FASB

6 2 NPO FASB SFAC 4 SFAC NPO 3 4 2

7 IPSAS IPSAS IFRS 2 2 FASB SFAS 5 5 3

8 FASB

9 6 7 FASB SFAS IPSAS

10 IPSAS IPSAS 1 8 IPSAS IFRS IPSAS EQUITY NET ASSETS 9 IFRS IPSAS IFRS IPSAS IPSASB non-exchange transactions IPSAS

11 IPSAS Statement of Financial Performance revenue from operating activities 10 IPSAS JICPA 10 IPSAS IFRS IPSAS 1 IFRS 7

12 14 8

13 ,

14

15

16

17 FASB 16 Statement of Financial Position Statement of Activities unrestricted net assets temporarily restricted net assets permanently restricted net assets 3 SFAS GASB FASAB GASB FASB FASAB GAO FASB GASB 13

18 17 Anthony

19 16 FASB

20

21

22

23 JICPA 19

24 FASB GASB FASB 1 GASB 20

25

26 IMES Discussion Paper Series 2009-J No R.N GASB/FASAB

27 IPSAS Anthony, R. N, Should Business and Nonbusiness accounting be different?, Harvard Business School Press, Federal Accounting Standards Advisory Board, Statement of Federal Financial Accounting Concepts No.1: Objectives of Federal Financial Reporting, Financial Accounting Standards Board, Statement of Financial Accounting Concepts No.4: Objectives of Financial Reporting by Nonbusiness Organizations, 1980., Statement of Financial Accounting Standards No.116: Accounting for Contributions Received and Contributions Made, 1993a., Statement of Financial Accounting Standards No.117: Financial Statements of Not-for-Profit Organizations, 1993b. International Public Sector Accounting Standards Board, International Public Sector Accounting Standards No.1: Presentation of Financial Statements, 2001., International Public Sector Accounting Standards No.22: Disclosure of Information about the General Government Sector, 2006a., International Public Sector Accounting Standards No.23: Revenue from Non-Exchange Transactions (Taxes and Transfers), 2006b., Consultation Paper: Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities,

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

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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

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株式分割払込制度と企業金融、設備投資の関係について ─1930年代初において株式追加払込が果たした役割を中心に─

株式分割払込制度と企業金融、設備投資の関係について ─1930年代初において株式追加払込が果たした役割を中心に─ IMES DISCUSSION PAPER SERIES Discussion Paper No. 2007-J-20 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 30 http://www.imes.boj.or.jp IMES Discussion Paper Series 2007-J-20 2007

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