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

在经济结构变化的推动下，综合收益概念也将在日本得到应用。然而，并非所有资产负债表上的未实现项目也被确认为全面收益。这种情况迫使我们考虑为什么只有有限的项目被确认为全面收益，以及全面收益对于会计目的的重要性，其作为会计信息的价值仍然存在争议。基于这一认识，本研究以可供销售证券的价值差异为研究对象，从反映特定项目按市价计价的事实和情况以及计入综合收益的价值变动的收益确认和归属的观点出发，阐明综合收益会计的意义。例如，期末持有的可供销售证券的估值差异是否应列入收益表，或者是否应根据管理层关于持有而不出售的决定，在出售这些证券之前不确认收益/损失。换句话说，当讨论全面收益时，问题是关于全面收益和净收益之间的区别的确认

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