A Study on the Comprehensive Income from the viewpoint of Convergence and Adoption to International Accounting Standards Board

从国际会计准则委员会趋同和采用的角度研究综合收益

• 批准号: 23730444
• 负责人: MATSUBARA Saori
• 金额: $ 1.41万
• 依托单位: Tokai University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Young Scientists (B)
• 财政年份: 2011
• 资助国家: 日本
• 起止时间: 2011 至 2012
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-23730444/
• 关键词: 財務会計; 包括利益; 純利益; 売却可能有価証券; 繰延ヘッジ損益

Spurred by structural economic change, the comprehensive income concept will find application also in Japan. It is not the case, however, that all unrealized items on the balance sheet are also recognized as comprehensive income. This circumstance compels considering why only a limited range of items are recognized as comprehensive income and what significance for accounting purposes attaches to comprehensive income, whose value as accounting information remains subject to dispute. Based on this understanding, this research seeks to clarify the significance of comprehensive income accounting from the viewpoint of income recognition and attribution predicated on showing the facts and circumstances on which grounds specific items are marked to market and value changes included in comprehensive income.In this research focuses on valuation differences on available-for-sale securities. For example, valuation differences on available-for-sale securities held at the end of the period should be included in the income statement or whether the gains/losses should not be recognized until they are sold, based on a decision by management that they will be held and not sold. In other words, when discussing comprehensive income, the issue is recognition concerning the distinction between comprehensive income and net earnings

在经济结构变革的推动下，综合收入概念也将在日本得到应用。然而，资产负债表上所有未实现的项目并非均确认为综合收益。这种情况迫使人们考虑为什么只有有限范围的项目被确认为综合收益，以及综合收益对于会计目的有何意义，其作为会计信息的价值仍然存在争议。基于这一认识，本研究旨在从收入确认和归属的角度阐明综合收益会计的意义，其基础是显示特定项目以市场为基础的事实和情况以及综合收益中包含的价值变化。本研究的重点是可供出售证券的估值差异。例如，期末持有的可供出售证券的估值差异应计入损益表，或者根据管理层决定持有而不是出售这些证券，是否应在出售之前确认利得/损失。也就是说，在讨论综合收益时，问题是对综合收益与净利润的区别的认识问题。

项目成果

ニューベーシック連結会計 「連結株主資本等変動計算書」

新基本合并会计“合并股东权益变动表”

• 发表时间: 2013
• 作者: 宮崎修行・東健太郎;Kentaro Azuma;宮崎修行;J. Nishitani;Jumpei Nishitani;J. Nishitani;西谷順平;Jumpei Nishitani;J. Nishitani;J. Nishitani;松原沙織;松原沙織;松原沙織
• 通讯作者: 松原沙織

ニューベーシック連結会計

新基本合并会计

• 发表时间: 2013
• 作者: 宮崎修行・東健太郎;Kentaro Azuma;宮崎修行;J. Nishitani;Jumpei Nishitani;J. Nishitani;西谷順平;Jumpei Nishitani;J. Nishitani;J. Nishitani;松原沙織
• 通讯作者: 松原沙織

ニューベーシック連結会計 「包括利益計算書」

新基本合并会计“综合收益表”

• 发表时间: 2013
• 作者: 宮崎修行・東健太郎;Kentaro Azuma;宮崎修行;J. Nishitani;Jumpei Nishitani;J. Nishitani;西谷順平;Jumpei Nishitani;J. Nishitani;J. Nishitani;松原沙織;松原沙織
• 通讯作者: 松原沙織