The asset-and-liability view and the income concepts in Japan / Hiromasa Okada

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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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Bibliographic Details
Main Author:	Okada, Hiromasa
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI) & Faculty of Accountancy 2008
Online Access:	https://ir.uitm.edu.my/id/eprint/196/

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