イチカワ ノリコ
  市川 紀子
   所属   経済経営学部 所属
   職種   教授
言語種別 英語
発行・発表の年月 2017/09
形態種別 大学・研究所等紀要
標題 The Conflict of Accounting View and Modern Foundation of Financial Accounting: Auditing firm’s point of view on “FASB Discussion Memorandum 1976”
執筆形態 単著
掲載誌名 駿河台経済論集
掲載区分国内
出版社・発行元 駿河台大学経済経営学部
巻・号・頁 27(1),pp.103-124
概要 The aim of this paper is to provide an overview of the US FASB [1976] An Analysis of Issues related to Conceptual Framework for Accounting and Reporting: Elements of Financial Statements and Their Measurement, FASB Discussion Memorandum, FASB, December 1976 announced on December 2, 1976 (Hereinafter referred to as the “ FASB Discussion Memorandum 1976” ), especially while checking the position and viewpoint of the Auditing Firme in the United States in detail, examined the confrontation of the accounting view at that time in detail, I will examine what kind of influence it has on the characteristics of accounting and also explore the problems that arise from it. Based on the above, I quote Ichikawa [2010] and Ichikawa [2017] as necessary.