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アイテム
セール・リースバック会計の量質問題
https://aulib.repo.nii.ac.jp/records/475
https://aulib.repo.nii.ac.jp/records/475c55429e4-d201-42a7-bec1-eda736d39969
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00004246067.pdf (1.1 MB)
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| Item type | [ELS]紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2017-01-27 | |||||||||||
| タイトル | ||||||||||||
| タイトル | セール・リースバック会計の量質問題 | |||||||||||
| 言語 | ja | |||||||||||
| タイトル | ||||||||||||
| タイトル | Quality and Quantity of Sale-leaseback Accounting | |||||||||||
| 言語 | en | |||||||||||
| 言語 | ||||||||||||
| 言語 | jpn | |||||||||||
| 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 | |||||||||||
| 著者 |
吉田, 勝弘
× 吉田, 勝弘
× Yoshida, Katsuhiro
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| 記事種別(日) | ||||||||||||
| 内容記述タイプ | Other | |||||||||||
| 内容記述 | 論文 | |||||||||||
| 記事種別(英) | ||||||||||||
| 内容記述タイプ | Other | |||||||||||
| 内容記述 | Article | |||||||||||
| 抄録(英) | ||||||||||||
| 内容記述タイプ | Other | |||||||||||
| 内容記述 | As to form of transaction, the transaction of sale-leaseback is combined with sale transaction and leaseback transaction. The treatment of sale means really sale, therefore there aren't any problems in sale transaction. But there are two problems in leaseback transaction. The first one is concerned with quality, the second one is concerned with quantity. More exactly, the former is concerned with sale-leaseback accounting in Japan, the latter is concerned with sale-1easeback accounting in the U.S.A. In Japan the characteristics of sale-leaseback accounting are to be separated into sale transaction and leaseback transaction. Therefore sale profits of fixed assets always recognized. However, if leaseback transaction would be noncancelable finance lease, the scale of sold fixed assets would be equal to that of leaseback assets, the transaction of sale-leaseback would be exactly the transaction of cross. There isn't neither buying and selling in the transaction of cross. Therefore the transaction of sale-leaseback means the transaction of finance. In the U.S.A. the characteristics of sale-leaseback accounting are to be varied sale profits of fixed assets according to the scale of leaseback assets. Major leaseback is deferred treatment of sale profits. Minor leaseback is PL treatment of it. Middle leaseback is mixed treatment. Comparing sale-leaseback accounting of Japan with that of the U.S.A., sale-leaseback accounting in U.S.A. has to be treated variously corresponding to substance over form. | |||||||||||
| 言語 | en | |||||||||||
| 書誌情報 |
ja : 旭川大学紀要 en : The journal of the Asahikawa University 号 56, p. 1-15, 発行日 2003-12-31 |
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| ISSN | ||||||||||||
| 収録物識別子タイプ | PISSN | |||||||||||
| 収録物識別子 | 02863863 | |||||||||||
| 雑誌書誌ID | ||||||||||||
| 収録物識別子タイプ | NCID | |||||||||||
| 収録物識別子 | AN00010679 | |||||||||||
