Comparative Study on Income Calculation Structure in Japan, China and South Korea in terms of Accounting Function of Resource Allocation

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The results of this study are summarized as follows.(1) This study clarifies technical features of income calculation under the Asset-and-Liability view and the Revenue-and-Expense view.(2) This study builds up analytical framework of social aspect of accounting system in each country from the standpoints of legal system, historical development, politics of standards setting and economic constraints.(3) Both Japanese and Chinese companies, which list on the New York Stock Exchange (NYSE) and their home country, disclose different types of risk information.