Section A 財務諸表報告の決定

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
Section A 財務諸表報告の決定

Part 1 Section A.1.2. Integrated Reporting 統合報告書

Introduction to Integrated Reporting 統合報告書とは 定義 non-financial information relating to an organization's corporate...
Section A 財務諸表報告の決定

Part 1 Section A.2.4. Revenue Recognition 収益認識

収益認識基準の目的と原則 The objective of the revenue recognition standard in ASC 606 is to provide a single, comprehensive reve...
Section A 財務諸表報告の決定

Part 1 Section A.2.4.2 Long-term Contracts 長期契約

Long term contract 長期契約 種類 Over timePercentage-of-completion method: 工事進行基準 (SAC606 では、over time と定義)Point in tim...
Section A 財務諸表報告の決定

Part 1 Section A.2. Recognition, Measurement, Valuation, and Disclosure 認識、測定、評価と決算開示

Asset Valuation 資産の評価 Cash and Cash Equivalent 現金及び現金同等物 CashCash in BankCash in checking accountsCash in money m...
Section A 財務諸表報告の決定

Part 1 Section A.1. Financial Statements 財務諸表

The financial Statements The accounting equation Assets - Liability = Closing EquityClosing Equity = Opening Equ...