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国際会計基準と我が国におけるリース資本化の動向 - リース賃借人側の処理を中心として -
https://oiu.repo.nii.ac.jp/records/349
https://oiu.repo.nii.ac.jp/records/349d5d5e363-128f-4fef-b004-bcc74d90c447
Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2002-10-31 | |||||
タイトル | ||||||
タイトル | 国際会計基準と我が国におけるリース資本化の動向 - リース賃借人側の処理を中心として - | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | リース会計基準 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | IAS17 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | ファイナンス・リース | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | リース資本化回避 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 減損会計 | |||||
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 | |||||
アクセス権 | ||||||
アクセス権 | metadata only access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_14cb | |||||
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 | Leases in the Financial Statements of Lessees | |||||
論文名よみ | ||||||
その他のタイトル | コクサイ カイケイ キジュン ト ワガクニ ニ オケル リース シホンカ ノ ドウコウ リース チンシャクニン ガワ ノ ショリ ヲ チュウシントシテ | |||||
著者名(日) |
高橋, 泰代
× 高橋, 泰代 |
|||||
著者名よみ |
タカハシ, ヤスヨ
× タカハシ, ヤスヨ |
|||||
著者名(英) |
Takahashi, Yasuyo
× Takahashi, Yasuyo |
|||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | In IAS17、leases are classified as finance or operating、based on specified criteria. A lease which transfers substantially all of the benefits and risks of ownership to the lessee is reported as a finance lease. Other leases are accounted for as operating leases. Under new Japanese accounting standards for leases、finance leases that seem to transfer ownership of the leased property to the lessee are to be capitalized、while other finance leases are permitted to be accounted for as operating lease transactions if certain capitalize information is disclosed in the note to the lessee's financial statements. The disclosure requirements of these new standards are being applied on a step-by-step basis beginning with fiscal years starting on or after April 1 1996 with full implementation expected for fiscal years starting on or after April 1 1998. This paper considers the difference between Japanese accounting standards for leases and IAS17. |
|||||
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 16, 号 1, p. 155, 発行日 2002-10-31 |