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減損会計基準がリース会計に与える影響(1)
https://aulib.repo.nii.ac.jp/records/490
https://aulib.repo.nii.ac.jp/records/4904a25edba-6a77-43a3-ac39-4903c1f17967
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00004129747.pdf (913.9 kB)
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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 | 減損会計基準がリース会計に与える影響(1) | |||||
| タイトル | ||||||
| タイトル | Effect of Leases by Impairment Accounting Standards (1) | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| 資源タイプ | ||||||
| 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 | 論文 | |||||
| 記事種別(英) | ||||||
| 内容記述 | Article | |||||
| 抄録(英) | ||||||
| 内容記述 | The first purpose of this paper is to search the cause of off-balance by Leases Accounting Standards in Japan. In addition, the second purpose is to clear leading on-balance of the non-transfer ownership finance leases by Impairment Accounting Standards in Japan. The criteria to divide the operating leases and the finance leases are present value 90% and useful life 75% in America. Therefore, the operating leases become off-balance, the finance leases become on-balance. Passing once criteria, the finance leases become on-balance in America. The criteria to divide the operating leases and the finance leases are non-cancelable and full-payout in Japan. And besides, the criteria of divide the transfer ownership finance leases and the non-transfer ownership finance leases are present value 90% and useful life 75%. The non-transfer ownership finance leases exist only in Japan. Therefore, the operating leases and the non-transfer ownership finance leases become off-balance, the only transfer ownership finance leases become on-balance. Passing twice criteria, the finance leases become on-balance. These on-balance leases are abridged by the structure of Leases Accounting Standards in Japan. Impairment Accounting Standards deal with both the on-balance lasses and the off-balance leases. The former is a treatment of decreasing assets ; the latter is a treatment of increasing liabilities. The treatments of the former and the latter are different, but both treatments recognize impairment loss. Impairment Accounting Standards do not distinguish the non-transfer ownership finance leases from the transfer ownership finance leases. Consequently, it will be no need to distinguish the non-transfer ownership finance leases from the transfer ownership finance leases in Japan. | |||||
| 書誌情報 |
ja : 旭川大学紀要 en : The journal of the Asahikawa University 号 57・58, p. 41-53, 発行日 2004-12-30 |
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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 | |||||
