The asset-and-liability view and the income concepts in Japan / Hiromasa Okada
This paper clarifies the fundamental income computational structure under the Asset-and-Liability view. According to this income view, income is the increase/decrease in the net asset of an enterprise and key concepts are asset and liability. Thus, in the fundamental income computational structure,...
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| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute (ARI) & Faculty of Accountancy
2008
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| Online Access: | http://ir.uitm.edu.my/id/eprint/196/1/AJ_HIROMASA%20OKADA%20MAR%2008.pdf http://ir.uitm.edu.my/id/eprint/196/ https://mar.uitm.edu.my/ |
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