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日本代购-危険とリスクの会計 アメリカ会計基準の設定過程を通じた理論研究
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日本代购-久保淳司/著本詳しい納期他、ご注文時はご利用案内・返品のページをご確認ください出版社名中央経済社出版年月2020年09月サイズ611P 22cmISBNコード9784502335617経営 会計・簿記 会計・簿記その他商品説明危険とリスクの会計 アメリカ会計基準の設定過程を通じた理論研究キケン ト リスク ノ カイケイ アメリカ カイケイ キジユン ノ セツテイ カテイ オ ツウジタ リロン ケンキユウ企業活動の諸リスクに関する情報を財務諸表に計上し得る根拠は何か?基準自体のみならず、設定に至る正規の手続きにおける会議議事録、公開草案、コメントレター等の膨大な資料をもとに解明。第1部 SFAS5と蓋然性要件(SFAS5以前の偶発事象会計基準|将来事象プロジェクトの開始とディスカッションメモランダム|公開草案とSFAS5|SFAS5における蓋然性要件|SFAS5における当初測定値と爾後測定|第1部の要約と結論)|第2部 SFAS143と期待現在価値測定(資産除去債務プロジェクト—適用範囲および適用対象を中心とした検討|SFAS143における当初認識|SFAS143における当初測定|SFAS143における借方相手感情と爾後測定|資産負債の両建表示の意味|条件付資産除去債務の認識および未確定債務の測定|第2部の要約と結論)|第3部 SFAS146と債務性要件(リストラクチャリング会計基準前史|減損関連プロジェクト|債務生成と負債認識—リース契約終了支出と受給権未獲得従業員解雇給付|第3部の要約と結論)|第4部 ソレイユ型とリュンヌ型(因果関係を基礎にした2つの会計処理モデル—必要的因果関係と寄与的因果関係|2つの負債の本質観—一事象観最終犠牲説と一事象観犠牲派生説|ソレイユ型とリュンヌ型の併存の慰留|第4部の要約と結論)|SFAS143およびSFAS146公表後の動向—FASB概念フレームワークプロジェクト※ページ内の情報は告知なく変更になることがあります。あらかじめご了承ください登録日2020/09/01
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Process: 0.173s ( Load:0.007s Init:0.011s Exec:0.152s Template:0.004s ) | DB :23 queries 0 writes | Cache :5 gets 2 writes | UseMem:26,616 kb
页面Trace信息
当前页面 : /index.php/Rakuten/ShopView/id/guruguru2:13066239.html
请求方法 : GET
通信协议 : HTTP/1.1
请求时间 : 2024-07-21 13:39:53
用户代理 : Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)
会话ID : 798f6737669c9f299aafb
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输出编码 :
加载类库 : 33
模板编译 : 重新编译
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[ 24-07-21 13:39:53 ] RunTime:0.000784s SQL = SHOW COLUMNS FROM bio_agent
[ 24-07-21 13:39:53 ] RunTime:0.000298s SQL = SELECT * FROM bio_agent WHERE ( `isViews` = 1 ) AND ( `domain` LIKE '%test.ripai.com' )
[ 24-07-21 13:39:53 ] RunTime:0.000195s SQL = SELECT * FROM bio_agent WHERE ( `domain` = 'www.jp-daigou.com' )
[ 24-07-21 13:39:53 ] RunTime:0.000249s SQL = select * from bio_siteparams where FIND_IN_SET('081',AgentID)
[ 24-07-21 13:39:53 ] RunTime:0.000304s SQL = SHOW COLUMNS FROM bio_point
[ 24-07-21 13:39:53 ] RunTime:0.000890s SQL = SHOW COLUMNS FROM bio_user
[ 24-07-21 13:39:53 ] RunTime:0.000639s SQL = SELECT * FROM bio_goods WHERE `isView` = 1 and gType<=3 ORDER BY created DESC LIMIT 15
[ 24-07-21 13:39:53 ] RunTime:0.000376s SQL = SHOW COLUMNS FROM bio_syscolumn
[ 24-07-21 13:39:53 ] RunTime:0.000259s SQL = SELECT * FROM bio_syscolumn WHERE ( `column_leftid` = 17 ) AND ( `column_open` = 1 ) ORDER BY column_order asc
[ 24-07-21 13:39:53 ] RunTime:0.000332s SQL = SELECT * FROM bio_syscolumn WHERE ( `column_leftid` = '19' ) AND ( `column_open` = 1 ) ORDER BY column_order asc
[ 24-07-21 13:39:53 ] RunTime:0.000239s SQL = SELECT * FROM bio_syscolumn WHERE ( `column_leftid` = '89' ) AND ( `column_open` = 1 ) ORDER BY column_order asc
[ 24-07-21 13:39:53 ] RunTime:0.000302s SQL = SELECT * FROM bio_syscolumn WHERE ( `column_leftid` = '20' ) AND ( `column_open` = 1 ) ORDER BY column_order asc
[ 24-07-21 13:39:53 ] RunTime:0.000286s SQL = SELECT * FROM bio_syscolumn WHERE ( `column_leftid` = '18' ) AND ( `column_open` = 1 ) ORDER BY column_order asc
[ 24-07-21 13:39:53 ] RunTime:0.000669s SQL = SHOW COLUMNS FROM bio_rakutencategory
[ 24-07-21 13:39:53 ] RunTime:0.000263s SQL = SELECT * FROM bio_rakutencategory WHERE id=200517
[ 24-07-21 13:39:53 ] RunTime:0.000219s SQL = SELECT p.id,p.name_cn FROM bio_rakutencategory p LEFT JOIN bio_rakutencategory c on c.parentid=p.id WHERE c.id=200517
[ 24-07-21 13:39:53 ] RunTime:0.000156s SQL = SELECT p.id,p.name_cn FROM bio_rakutencategory p LEFT JOIN bio_rakutencategory c on c.parentid=p.id WHERE c.id=209058
[ 24-07-21 13:39:53 ] RunTime:0.000153s SQL = SELECT p.id,p.name_cn FROM bio_rakutencategory p LEFT JOIN bio_rakutencategory c on c.parentid=p.id WHERE c.id=200446
[ 24-07-21 13:39:53 ] RunTime:0.000146s SQL = SELECT p.id,p.name_cn FROM bio_rakutencategory p LEFT JOIN bio_rakutencategory c on c.parentid=p.id WHERE c.id=200162
[ 24-07-21 13:39:53 ] RunTime:0.000145s SQL = SELECT * FROM bio_rakutencategory WHERE parentid=200517
[ 24-07-21 13:39:53 ] RunTime:0.000328s SQL = SHOW COLUMNS FROM bio_rate
[ 24-07-21 13:39:53 ] RunTime:0.000192s SQL = SELECT * FROM bio_rate WHERE ( `type` = 'RMB->JPY' ) ORDER BY date desc LIMIT 1
错误记录 : 96条错误
[ 24-07-21 13:39:53 ] 注意:[8] A session had already been started - ignoring session_start() App.class.php 第 115 行.
[ 24-07-21 13:39:53 ] 注意:[8192] Assigning the return value of new by reference is deprecated apiExecuter.php 第 253 行.
[ 24-07-21 13:39:53 ] 注意:[8192] Assigning the return value of new by reference is deprecated apiExecuter.php 第 284 行.
[ 24-07-21 13:39:53 ] 注意:[8192] Assigning the return value of new by reference is deprecated getApiData.php 第 125 行.
[ 24-07-21 13:39:53 ] 注意:[8192] Assigning the return value of new by reference is deprecated getApiData.php 第 134 行.
[ 24-07-21 13:39:53 ] 注意:[8192] Assigning the return value of new by reference is deprecated getApiData.php 第 499 行.
[ 24-07-21 13:39:53 ] 注意:[8192] Assigning the return value of new by reference is deprecated Request.php 第 412 行.
[ 24-07-21 13:39:53 ] 注意:[8192] Assigning the return value of new by reference is deprecated Request.php 第 736 行.
[ 24-07-21 13:39:53 ] 注意:[8192] Assigning the return value of new by reference is deprecated Request.php 第 749 行.
[ 24-07-21 13:39:53 ] 注意:[8192] Assigning the return value of new by reference is deprecated Request.php 第 794 行.
[ 24-07-21 13:39:53 ] 注意:[2048] Redefining already defined constructor for class Net_URL URL.php 第 122 行.
[ 24-07-21 13:39:53 ] 注意:[8192] Assigning the return value of new by reference is deprecated Unserializer.php 第 691 行.
[ 24-07-21 13:39:53 ] 注意:[8192] Assigning the return value of new by reference is deprecated Unserializer.php 第 693 行.
[ 24-07-21 13:39:53 ] 注意:[8192] Assigning the return value of new by reference is deprecated Unserializer.php 第 852 行.
[ 24-07-21 13:39:53 ] 注意:[2048] Redefining already defined constructor for class XML_Parser Parser.php 第 206 行.
[ 24-07-21 13:39:53 ] 注意:[8192] Assigning the return value of new by reference is deprecated Parser.php 第 576 行.
[ 24-07-21 13:39:53 ] 注意:[2048] Declaration of XML_Parser::raiseError() should be compatible with that of PEAR::raiseError() Parser.php 第 634 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: openid BaseAction.class.php 第 72 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: Debug BaseAction.class.php 第 174 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: uid BaseAction.class.php 第 209 行.
[ 24-07-21 13:39:53 ] 注意:[8192] Assigning the return value of new by reference is deprecated Client.php 第 179 行.
[ 24-07-21 13:39:53 ] 注意:[8192] Assigning the return value of new by reference is deprecated Client.php 第 228 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: type_ BaseAction.class.php 第 649 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: type_ BaseAction.class.php 第 649 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined offset: 11 BaseAction.class.php 第 349 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: type_ BaseAction.class.php 第 649 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: agentId common_inc.php 第 3135 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: isDebugMe forbidcates.php 第 108 行.
[ 24-07-21 13:39:53 ] 注意:[2] shuffle() expects parameter 1 to be array, boolean given BaseAction.class.php 第 418 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined property: RakutenApiExecuter::$ApiDataWorker RakutenApiExecuter.php 第 346 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: appid getApiData.php 第 417 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: isDebugMe getApiData.php 第 436 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: isDebugMe getApiData.php 第 447 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: isDebugYourMa getApiData.php 第 450 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: isDebugMe getApiData.php 第 468 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: isDebugMe getApiData.php 第 481 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: options Unserializer.php 第 448 行.
[ 24-07-21 13:39:53 ] 注意:[2048] Non-static method PEAR::isError() should not be called statically, assuming $this from incompatible context getApiData.php 第 503 行.
[ 24-07-21 13:39:53 ] 注意:[2048] Non-static method PEAR::isError() should not be called statically, assuming $this from incompatible context getApiData.php 第 509 行.
[ 24-07-21 13:39:53 ] 注意:[2048] Non-static method PEAR::isError() should not be called statically, assuming $this from incompatible context RakutenAction.class.php 第 595 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: isDebugMe RakutenAction.class.php 第 607 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: categoryPath RakutenCategoryGetter.class.php 第 55 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: _imgserver YahooAction.class.php 第 1014 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: _imgserver YahooAction.class.php 第 1014 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: descpre RakutenAction.class.php 第 645 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: type_ BaseAction.class.php 第 649 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: agentId common_inc.php 第 3135 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: isDebugMe forbidcates.php 第 108 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: type_ BaseAction.class.php 第 649 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: showmiddleOfIndex bf17f8f5a76a9d7e9186c4c573d8f8fc.php 第 2 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: meta_keyword 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 7 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 42 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: U 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 59 行.
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[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 121 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: keyword 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 134 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 150 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 201 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: category 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 278 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: so 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 280 行.
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[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: keyword 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 286 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: shopcode 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 296 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: minPrice 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 300 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: maxPrice 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 301 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 453 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: category 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 454 行.
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[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: dr 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 457 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: keyword 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 462 行.
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[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: sellerID 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 476 行.
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[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: store 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 492 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: item_status 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 503 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: item_status 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 506 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: item_status 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 509 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: wrappingicon 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 520 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: buynow 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 523 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: thumbnail 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 525 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: urlpre 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: chkjp 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: urlpre 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: chkjp 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: urlpre 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: chkjp 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: urlpre 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: chkjp 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: urlpre 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined index: chkjp 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
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[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: isindex 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 577 行.
[ 24-07-21 13:39:53 ] 注意:[8] Undefined variable: url 97ae39e43927d85ac9989230a15609a2.php 第 4 行.