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国際会計基準の進化的形成(1) −IAS第2号(棚卸資産):U.S. GAAPの影響を通して−
https://oiu.repo.nii.ac.jp/records/12
https://oiu.repo.nii.ac.jp/records/126376d9e4-8a34-4d4c-b98c-5f507ed2d940
名前 / ファイル | ライセンス | アクション |
---|---|---|
26-2-023 (519.3 kB)
|
|
Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2013-01-31 | |||||
タイトル | ||||||
タイトル | 国際会計基準の進化的形成(1) −IAS第2号(棚卸資産):U.S. GAAPの影響を通して− | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | IAS 第2号 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | ARB 第43号 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | LIFO | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 比較可能プロジェクト | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | FAS 第151号 | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P(論文) | |||||
記事種別(日) | ||||||
値 | 論文 | |||||
記事種別(英) | ||||||
言語 | en | |||||
値 | Article | |||||
その他の言語 | ||||||
言語 | The Evolutionary Setting of International Accounting Standards (1) − Effects of U.S. GAAP on IAS 2(Inventories)− | |||||
著者名(日) |
山本, 紀生
× 山本, 紀生 |
|||||
著者名よみ |
ヤマモト, ノリオ
× ヤマモト, ノリオ |
|||||
著者名(英) |
Yamamoto, Norio
× Yamamoto, Norio |
|||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | This article explicates the evolutionary process of the setting IAS 2 (Inventories),related to the effects of U.S. GAAP. The development of IAS 2 is divided into three periods. During the first period, 1973-1986, IASC published IAS 2 in 1975, mainly based on ARB No.43. IASC had been required to make and ask for concessions in order to deal with different opinions from many countries. During the second period (1987-2000), IASC improved IAS 2 in 1993, aiming to promote compatibility. During the third period (2001- ), IASB; that is the restructured board of IASC;improved IAS 2 in 2003, in order to develop a global accounting standard. It is interesting to note that in 2004 FASB published FAS151 in order to converge with IAS 2. As demonstrated by the facts in this paper, the development of IAS 2 was not made by drastic changes, but was an evolutionary process. | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10110523 | |||||
書誌情報 |
国際研究論叢 : 大阪国際大学紀要 en : OIU journal of international studies 巻 26, 号 2, p. 23-43, 発行日 2013-01-31 |