@article{oai:niigata-u.repo.nii.ac.jp:00007738, author = {高山, 浩}, journal = {現代社会文化研究, 現代社会文化研究}, month = {Dec}, note = {As is generally known, almost only "asset and liability approach" is followed in the in the conceptual framework of United StateSFASB. On the other hand, in the recently-announced discussion memorandum "Conceptual Framework of Financial Accounting" by Accounting Standards Board of Japan, both the "asset and liability approach" and "revenue and expense approach" have been proposed. The approach suggested by this new Japanese discussion memorandum "Conceptual Framework of Financial Accounting" can therefore be considered to be a "dual approach". This paper therefore analyses this "dual approach", as allied to the overall calculation structure in financial accounting.}, pages = {195--210}, title = {討議資料 「財務会計の概念フレームワーク」における計算構造 : 損益計算書と賃借対照表の連携}, volume = {34}, year = {2005} }