「契約資産」はIFRSの財務諸表で広く一般的に用いられる勘定科目名です。
Contract assets
(訳)Decrease (increase) in contract assets...
(訳)Current assets other than assets held for sale...
(訳)Contract liabilities...
(訳)Financial assets measured at fair value through other comprehensive income...
(訳)Loss (gain) related to fixed assets...
(訳)Purchase of available-for-sale financial assets...
(訳)Proceeds from sale of available-for-sale financial assets...
(訳)Customer-related assets...
(訳)Other elements for components of goodwill and intangible assets...
(訳)Impairment losses on fixed assets...
タグ:Assets, Contract