純損益の原理形成に関する一読解 : 会計基準委員会（ASBJ）「純損益/その他の包括利益及び測定」（会計基準アドバイザリー・フォーラム会議資料）に依拠して

In this paper, the main issue is a reading of "Conceptual Framework, Profit or Loss/OCI and Measurement" by Accounting Standards Board of Japan, December 2013. The Conceptual Framework has a defination and nature of profit or loss, comprehensive income and other comprehensive income. It defines profit or loss is the change in net assets during a period except those changes resulting from transactions with owners in their capacity as owners, whereby the recognized assets and liabilities comprising the net assets are measured using measurement bases that are relevant from the perspective of reporting an entity\u27s financial performance.In the process of developing the debates(What do you think of ‛profit or loss\u27 ?), we\u27ll understand accounting as a communication and master a relevant communication abilities