Birdwatch Note
2024-10-09 20:56:00 UTC - MISINFORMED_OR_POTENTIALLY_MISLEADING
「内部留保」なるものは会計学上の定義が定められていない造語である為、 「過去の取引または事象の結果として報告主体が支配している経済的資源」という、討議資料財務会計の概念フレームワークにおける資産定義の科目から1部を恣意的に抜き出す事は存在しない定義を存在するかのような誤解を招きます。 正しくコミュニティノートを付すならば、内容は「日本の財務会計にも国際会計基準審議会にも内部留保なるものの定義は存在しない。我が国における討議資料財務会計の概念フレームワークに規定されていない為、内容は人それぞれ異なる事に留意すべき旨」であるべきです。 https://kaikei-yougo.sigyo.net/cat393/cat532/ https://www.asb-j.jp/jp/wp-content/uploads/sites/4/begriff.pdf
Written by AF1CD080A5D01B27C1E6595C361376675778B557F67D987783429F40C5C80D75
Participant Details
Original Tweet
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All Information
- ID - 1844119645789507908
- noteId - 1844119645789507908
- participantId -
- noteAuthorParticipantId - AF1CD080A5D01B27C1E6595C361376675778B557F67D987783429F40C5C80D75 Participant Details
- createdAtMillis - 1728507360300
- tweetId - 1843948025603138019
- classification - MISINFORMED_OR_POTENTIALLY_MISLEADING
- believable -
- harmful -
- validationDifficulty -
- misleadingOther - 0
- misleadingFactualError - 1
- misleadingManipulatedMedia - 0
- misleadingOutdatedInformation - 0
- misleadingMissingImportantContext - 0
- misleadingUnverifiedClaimAsFact - 1
- misleadingSatire - 1
- notMisleadingOther - 0
- notMisleadingFactuallyCorrect - 0
- notMisleadingOutdatedButNotWhenWritten - 0
- notMisleadingClearlySatire - 0
- notMisleadingPersonalOpinion - 0
- trustworthySources - 1
- summary
- 「内部留保」なるものは会計学上の定義が定められていない造語である為、 「過去の取引または事象の結果として報告主体が支配している経済的資源」という、討議資料財務会計の概念フレームワークにおける資産定義の科目から1部を恣意的に抜き出す事は存在しない定義を存在するかのような誤解を招きます。 正しくコミュニティノートを付すならば、内容は「日本の財務会計にも国際会計基準審議会にも内部留保なるものの定義は存在しない。我が国における討議資料財務会計の概念フレームワークに規定されていない為、内容は人それぞれ異なる事に留意すべき旨」であるべきです。 https://kaikei-yougo.sigyo.net/cat393/cat532/ https://www.asb-j.jp/jp/wp-content/uploads/sites/4/begriff.pdf
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