JP2009505311A - 資産および負債の会計処理をするための財務会計方法およびシステム - Google Patents
資産および負債の会計処理をするための財務会計方法およびシステム Download PDFInfo
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- JP2009505311A JP2009505311A JP2008551243A JP2008551243A JP2009505311A JP 2009505311 A JP2009505311 A JP 2009505311A JP 2008551243 A JP2008551243 A JP 2008551243A JP 2008551243 A JP2008551243 A JP 2008551243A JP 2009505311 A JP2009505311 A JP 2009505311A
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- G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
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- G06Q40/02—Banking, e.g. interest calculation or account maintenance
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- G—PHYSICS
- G06—COMPUTING; CALCULATING OR COUNTING
- G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
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Abstract
Description
本発明は、貸方および借方に基づく複式簿記のフレームワークにおける資産および負債の会計処理をするための財務会計方法およびコンピュータシステムに関する。
本願は、2005年8月16日に出願された「時価、価値変動および価値トレンドとして資産および負債を会計処理し報告するための方法およびシステム」を発明の名称とする米国仮特許出願第60/708,683号に基づく優先権を請求するものである。
本願は、マイクロソフト社、ビジュアルC++、バージョン6.0、ビジュアルスタジオのためにC++で記載されたコンピュータプログラムソースコードのリストを含む。
今日、会計は危機的状況にある。ほとんどの金融アナリストはGAAP(一般に認められた会計原則)の適正さおよび妥当性に疑問を感じており、財務諸表における透明性を強く要求している。GAAPにおける多数の欠陥により、多くの会社は投資家の有効な財務データに対する要求を満たすために、標準的でない見積りの損益計算書を作成している。多くの投資家は、会計収入を無視し、その代わりにキャッシュフローに注目している。エンロン、ワールドコムおよびその他の会社の最近の投機的な崩壊は、一部は財務の事実を正確に示すための会計の失敗に起因するものである。これら崩壊の結果として、米国議会はサーバンアクスレイ法案を通過させ、その結果、SECは年金、リースおよび(企業間の)連結を解決するよう、会計のための3つの論争のあるバランスシート外の項目を最近認めた。SECは、公的な市場にサービスするために、公的な会社による情報開示を改善するための技術も使用したがっている。昨年、米国(FASB−財務会計基準審議会)および国際(IASB−国際会計基準審議会)基準制定機関は、将来の会計基準の根拠として使用すべきフレームワークを開発するために、主要な複数年のコンセプトプロジェクトをスタートした。不幸なことに、現状のこのフレームワークは、会計を19世紀の状態に退行させている。
Claims (5)
- 会計システムと、
オペレーティング部分、マーケットの収入部分およびマーケットの動き部分を有する損益計算書を発生する手段とを備えたコンピュータシステム。 - 会計システムと、
資産および負債に対する将来の収入を推定する手段とを備え、前記資産および負債に対する将来の推定された収入は、前記会計システムによって作成される損益計算書に含まれるコンピュータシステム。 - 会計システムと、
キャッシュフローデータを記録するための手段と、
前記キャッシュフローデータを記録するための手段内のデータに基づき、資産または負債に対する将来の収入を推定するための手段と、
前記計算された収入を前記会計システムに転記するための手段とを備えたコンピュータシステム。 - 将来の収入を推定するための前記手段は次の式:
収入益=時価×(1−1/(1+r))
(ここでrは予想される将来の収益率である)を使用する、請求項2および3記載のコンピュータシステム。 - 少なくとも1つの財務諸表を見るためにインターネットにアクセスし、
前記財務諸表における少なくとも1つの項目のための根拠として働くキャッシュフローデータを提供する手段を更に備える、請求項3記載のコンピュータシステム。
Applications Claiming Priority (3)
Application Number | Priority Date | Filing Date | Title |
---|---|---|---|
US70868305P | 2005-08-16 | 2005-08-16 | |
PCT/US2006/031842 WO2008079104A1 (en) | 2005-08-16 | 2006-08-16 | Financial accounting methods and systems to account for assets and liabilities |
US11/464,980 US7620573B2 (en) | 2005-08-10 | 2006-08-16 | Financial accounting methods and systems to account for assets and liabilities |
Related Child Applications (1)
Application Number | Title | Priority Date | Filing Date |
---|---|---|---|
JP2013007410A Division JP2013093047A (ja) | 2005-08-16 | 2013-01-18 | 資産および負債の会計処理をするための財務会計方法およびシステム |
Publications (1)
Publication Number | Publication Date |
---|---|
JP2009505311A true JP2009505311A (ja) | 2009-02-05 |
Family
ID=37831111
Family Applications (2)
Application Number | Title | Priority Date | Filing Date |
---|---|---|---|
JP2008551243A Pending JP2009505311A (ja) | 2005-08-16 | 2006-08-16 | 資産および負債の会計処理をするための財務会計方法およびシステム |
JP2013007410A Pending JP2013093047A (ja) | 2005-08-16 | 2013-01-18 | 資産および負債の会計処理をするための財務会計方法およびシステム |
Family Applications After (1)
Application Number | Title | Priority Date | Filing Date |
---|---|---|---|
JP2013007410A Pending JP2013093047A (ja) | 2005-08-16 | 2013-01-18 | 資産および負債の会計処理をするための財務会計方法およびシステム |
Country Status (7)
Country | Link |
---|---|
US (2) | US7620573B2 (ja) |
EP (1) | EP1964051A4 (ja) |
JP (2) | JP2009505311A (ja) |
CN (1) | CN101351821A (ja) |
AU (1) | AU2006347614A1 (ja) |
BR (1) | BRPI0614975A2 (ja) |
WO (1) | WO2008079104A1 (ja) |
Families Citing this family (24)
Publication number | Priority date | Publication date | Assignee | Title |
---|---|---|---|---|
US8566206B2 (en) * | 2007-05-10 | 2013-10-22 | Pensions First Analytics Limited | Pension fund systems |
US10540712B2 (en) | 2008-02-08 | 2020-01-21 | The Pnc Financial Services Group, Inc. | User interface with controller for selectively redistributing funds between accounts |
US8401938B1 (en) | 2008-05-12 | 2013-03-19 | The Pnc Financial Services Group, Inc. | Transferring funds between parties' financial accounts |
US8751385B1 (en) | 2008-05-15 | 2014-06-10 | The Pnc Financial Services Group, Inc. | Financial email |
US8965798B1 (en) | 2009-01-30 | 2015-02-24 | The Pnc Financial Services Group, Inc. | Requesting reimbursement for transactions |
US10891036B1 (en) | 2009-01-30 | 2021-01-12 | The Pnc Financial Services Group, Inc. | User interfaces and system including same |
US8548894B2 (en) * | 2009-06-24 | 2013-10-01 | Omx Technology Ab | Computer system and method for calculating margin |
US8780115B1 (en) | 2010-04-06 | 2014-07-15 | The Pnc Financial Services Group, Inc. | Investment management marketing tool |
US8791949B1 (en) | 2010-04-06 | 2014-07-29 | The Pnc Financial Services Group, Inc. | Investment management marketing tool |
US20120005045A1 (en) * | 2010-07-01 | 2012-01-05 | Baker Scott T | Comparing items using a displayed diagram |
US11475524B1 (en) | 2010-07-02 | 2022-10-18 | The Pnc Financial Services Group, Inc. | Investor retirement lifestyle planning tool |
US11475523B1 (en) | 2010-07-02 | 2022-10-18 | The Pnc Financial Services Group, Inc. | Investor retirement lifestyle planning tool |
US8417614B1 (en) | 2010-07-02 | 2013-04-09 | The Pnc Financial Services Group, Inc. | Investor personality tool |
US8423444B1 (en) | 2010-07-02 | 2013-04-16 | The Pnc Financial Services Group, Inc. | Investor personality tool |
US8321316B1 (en) * | 2011-02-28 | 2012-11-27 | The Pnc Financial Services Group, Inc. | Income analysis tools for wealth management |
US9665908B1 (en) | 2011-02-28 | 2017-05-30 | The Pnc Financial Services Group, Inc. | Net worth analysis tools |
US8374940B1 (en) | 2011-02-28 | 2013-02-12 | The Pnc Financial Services Group, Inc. | Wealth allocation analysis tools |
US9852470B1 (en) | 2011-02-28 | 2017-12-26 | The Pnc Financial Services Group, Inc. | Time period analysis tools for wealth management transactions |
US9098831B1 (en) | 2011-04-19 | 2015-08-04 | The Pnc Financial Services Group, Inc. | Search and display of human resources information |
US10169812B1 (en) | 2012-01-20 | 2019-01-01 | The Pnc Financial Services Group, Inc. | Providing financial account information to users |
US9646348B2 (en) * | 2013-02-08 | 2017-05-09 | Mx Technologies, Inc. | Informative graphical representation of individual net worth system, method and software |
TWI596490B (zh) * | 2015-11-06 | 2017-08-21 | Graphical analysis of data methods and systems | |
US11270395B2 (en) * | 2016-12-15 | 2022-03-08 | Mastercard International Incorporated | Systems and methods for building a data table to reduce false declines over a network |
CN111837992A (zh) * | 2020-07-30 | 2020-10-30 | 武汉中畜智联科技有限公司 | 一种哺乳母猪喂料机的定时投喂系统 |
Citations (4)
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JP2002109198A (ja) * | 2000-09-29 | 2002-04-12 | Sumitomo Trust & Banking Co Ltd | 経営効率改善システム |
JP2003030278A (ja) * | 2001-07-19 | 2003-01-31 | National Agricultural Research Organization | インターネットを介した農業経営支援システム |
JP2004070775A (ja) * | 2002-08-08 | 2004-03-04 | Ouken Kk | キャッシュフロー予定表作成方法及びそのシステム |
JP2005166003A (ja) * | 2003-11-11 | 2005-06-23 | Katakazu Kataoka | 潜在財務諸表作成システム |
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US20020111891A1 (en) * | 2000-11-24 | 2002-08-15 | Woodward Hoffman | Accounting system for dynamic state of the portfolio reporting |
US20030158811A1 (en) * | 2001-07-18 | 2003-08-21 | Ventanex | System and method for rules based electronic funds transaction processing |
US8271369B2 (en) * | 2003-03-12 | 2012-09-18 | Norman Gilmore | Financial modeling and forecasting system |
US20050125318A1 (en) * | 2003-11-29 | 2005-06-09 | Joel Jameson | Methods and systems for accurately representing corporate financial results in light of equity-based compensation and contingent transactions |
-
2006
- 2006-08-16 AU AU2006347614A patent/AU2006347614A1/en not_active Abandoned
- 2006-08-16 EP EP06801530A patent/EP1964051A4/en not_active Withdrawn
- 2006-08-16 CN CNA2006800341230A patent/CN101351821A/zh active Pending
- 2006-08-16 US US11/464,980 patent/US7620573B2/en active Active
- 2006-08-16 BR BRPI0614975-8A patent/BRPI0614975A2/pt not_active IP Right Cessation
- 2006-08-16 JP JP2008551243A patent/JP2009505311A/ja active Pending
- 2006-08-16 WO PCT/US2006/031842 patent/WO2008079104A1/en active Application Filing
-
2013
- 2013-01-18 JP JP2013007410A patent/JP2013093047A/ja active Pending
- 2013-11-04 US US13/998,500 patent/US20150127499A1/en not_active Abandoned
Patent Citations (4)
Publication number | Priority date | Publication date | Assignee | Title |
---|---|---|---|---|
JP2002109198A (ja) * | 2000-09-29 | 2002-04-12 | Sumitomo Trust & Banking Co Ltd | 経営効率改善システム |
JP2003030278A (ja) * | 2001-07-19 | 2003-01-31 | National Agricultural Research Organization | インターネットを介した農業経営支援システム |
JP2004070775A (ja) * | 2002-08-08 | 2004-03-04 | Ouken Kk | キャッシュフロー予定表作成方法及びそのシステム |
JP2005166003A (ja) * | 2003-11-11 | 2005-06-23 | Katakazu Kataoka | 潜在財務諸表作成システム |
Also Published As
Publication number | Publication date |
---|---|
WO2008079104A1 (en) | 2008-07-03 |
CN101351821A (zh) | 2009-01-21 |
BRPI0614975A2 (pt) | 2011-04-26 |
US20150127499A1 (en) | 2015-05-07 |
AU2006347614A1 (en) | 2008-07-03 |
US7620573B2 (en) | 2009-11-17 |
JP2013093047A (ja) | 2013-05-16 |
EP1964051A1 (en) | 2008-09-03 |
EP1964051A4 (en) | 2010-07-14 |
US20070055589A1 (en) | 2007-03-08 |
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