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: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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