Also listing several thousand books 【 #SoltyBooks 】 Table of Contents = #See photos 2 and later Thank you for your patronage. Please consider this a used book for reading. In addition to this, I also sell novels, philosophical books, humanities books, entertainment, SF, mysteries, and old magazines. #202509 #EconomicsBooks #OrangeBookshelf #Management #BalanceSheet #Accounting #CertifiedPublicAccountant 【Content Introduction】 In recent years, accounting standards and exposure drafts published by foreign accounting standard-setting bodies and the International Accounting Standards Board (IASB) have included items that are not recorded in the income statement but are directly recorded in the equity section of the balance sheet, so-called "other comprehensive income." In Japanese accounting standards, similar items have recently appeared in newly established or revised accounting standards. Although these are very specific items, their accounting theoretical nature is not clear, and it cannot be said that sufficient consideration has yet been given to how to account for these items and how to present them in financial statements. This book addresses and studies this issue. Table of Contents Part 1: International Comparison of "Items Outside the Income Statement" ( "Items Outside the Income Statement" in Japanese Accounting Standards; "Other Comprehensive Income" in US Accounting Standards, etc.) Part 2: Nature and Accounting Treatment of "Items Outside the Income Statement" (Unrealized Gains and Losses on Securities; Fixed Asset Valuation Differences, etc.) Part 3: Issues Surrounding "Items Outside the Income Statement" (Comprehensive Income and Account System; "Items Outside the Income Statement" and the Equity Method, etc.) Part 4: Discussions and Prospects Regarding Financial Performance Reporting (Discussions in the US Regarding Financial Performance Reporting; Discussions in the UK Regarding Financial Performance Reporting, etc.)