The asset-and-liability view and the income concepts in Japan / Hiromasa Okada

• 1. autor: Okada, Hiromasa (Autor)
• Format: Książka
• Wydane: Accounting Research Institute (ARI) & Faculty of Accountancy, 2008-07.
• Hasła przedmiotowe: Article; PeerReviewed
• Dostęp online: Link Metadata

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,...