The asset-and-liability view and the income concepts in Japan / Hiromasa Okada
This paper clarifies the fundamental income computational structure under the Asset-and-Liability view. According to this income view, income is the increase/decrease in the net asset of an enterprise and key concepts are asset and liability. Thus, in the fundamental income computational structure,...
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| Format: | Book |
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Accounting Research Institute (ARI) & Faculty of Accountancy,
2008-07.
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| Online Access: | Link Metadata |
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Internet
Link Metadata3rd Floor Main Library
| Call Number: |
A1234.567 |
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| Copy 1 | Available |