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
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3 IMES Discussion Paper Series 2009-J IPSAS JEL classification: M41 L30 * [email protected]
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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
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
第一次大戦後の日本における国債流通市場の制度改革
IMES DISCUSSION PAPER SERIES Discussion Paper No. 2009-J-23 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-23 2009
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No.26 2003 3 Abstract The cash flow taken seriously in the cash flow management is free cash flow. It becomes the purpose of that management that free cash flow will be maximized in the future. The result
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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
IMES DISCUSSION PAPER SERIES Discussion Paper No. 99-J-17 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 100-8630 203 IMES Discussion Paper Series 99-J-17 1999 6 * JEL classification E52 E58
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