Content Specification Outline
Financial statement 財務諸表
Balance sheet | バランスシート |
Income statement | 損益計算書 |
Statement of changes in equity | 株主資本等変動計算書 |
Statement of cash flows | キャッシュフロー計算書 |
Integrated reporting | 統合報告書 |
Recognition, measurement, valuation, & disclosure 認識、測定、評価と決算開示
Asset valuation | 資産評価 |
Valuation of liabilities | 負債の評価 |
Equity transactions | 資本取引 |
Revenue recognition | 収益認識基準 |
Income measurement | 収益の測定 |
Major difference between U.S. GAAP & IFRS | 米国基準とIFRSの主要な相違点 |