著者

岡田 裕正

出版者

長崎大学経済学会

雑誌

経営と経済 (ISSN:02869101)

巻号頁・発行日

vol.101, no.4, pp.1-19, 2022-03-25

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The purpose of this paper is to clarify the difference of the income recycling (reclassification adjustment) between the IFRS and the J-GAAP. To accomplish this purpose, this paper summarizes prescriptions and definitions on comprehensive income, net income, other comprehensive income and reclassification adjustment, then clarifies the difference of income calculation structures under the Asset-and-Liability View. As the result of this examination, the recycling in the IFRS transfers revenue and expenses from the other comprehensive income statement to the statement of profit and loss, but the recycling in J-GAAP transfers the accumulated other comprehensive income items in the net assets section in the balance sheet to the income statement. Finally, this paper shows the meanings of reclassification entry which is required in J-GAAP but not required in IFRS.