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 Income Taxation ( The Pros and Cons of the Asset-Liability View of Accounting)) 鈴 木, 一 水 Citation 国 民 経 済 雑 誌,204(1):41-55 Issue date 2011-07 Resource Type Resource Version URL Departmental Bulletin Paper / 紀 要 論 文 publisher http://www.lib.kobe-u.ac.jp/handle_kernel/81008348 Create Date: 2016-10-06
FASB 1976 par. 25 FASB 1976
par. 47 FASB 1976 FASB 1976, pars. 34, 56, and 209 FASB 1976, par. 34 FASB 1976, par. 212 FASB 1976, par. 208 FASB 1976, par. 211 FASB 1976, par. 37 effectiveness FASB 1976, pars. 38 FASB 1976, par. 214 FASB 1976, pars. 49 50 and 56 FASB 1976, par. 214 FASB 1976, par. 39
FASB 1976, par. 45 FASB 1976, par. 48 FASB 1976, pars. 42, 51 52, 58 and 59 FASB 1976, par. 62 FASB 1976, pars. 68 and 213 FASB 1976, pars. 60, 66 and 67 FASB 1976, par. 209
FASB 1976, pars. 60 and 223 224 Financial Accounting Standards Board: FASB FASB 1976 FASB International Accounting Standards Board: IASB FASB comprehensive income FASB 1985, par. 70 FASB 1984, par. 36 earnings FASB 1984, par. 42 IASB profits IASB 1989, par. 49 IASB FASB
FASB IASB FASB 1984 par. 63 par. 79
FASB 1984, par. 83 FASB 1984, par. 85 FASB 1984, par. 86 FASB 1984 FASB 1976, par. 40 IASB 1989 par. 92 par. 94 IASB 1989 par. 95
FASB 1976 FASB 1978, par. 37; IASB 1989, par. 12
FASB 1984, par. 86 FASB 1984, par. 86
IAS / IFRS persistence variability
earnings management
FASB 1976, par. 6 FASB 1976 Financial Accounting Standards Board FASB. 1976. FASB Discussion Memorandum, An Analysis of Issues Related to Conceptual Framework for Financial Accounting and Reporting: Elements of Financial
Statements and Their Measurement. Stamford, CT: FASB. FASB Financial Accounting Standards Board FASB. 1978. Statement of Financial Accounting Concepts No. 1: Objectives of Financial Reporting by Business Enterprises. Norwalk, CT: FASB. FASB Financial Accounting Standards Board FASB. 1984. Statement of Financial Accounting Concepts No. 5: Recognition and Measurement in Financial Statements of Business Enterprises. Norwalk, CT: FASB. FASB Financial Accounting Standards Board FASB. 1985. Statement of Financial Accounting Concepts No. 6: Elements of Financial Statements. Norwalk, CT: FASB. FASB International Accounting Standards Board IASB. 1989. Framework for the Preparation and Presentation of Financial Statements. London, UK: IASB. IASC IFRS B B TKC