連合国軍総司令部経済科学局が作成した「指示文書」において採用された損益計算書は，当時の日本の会計慣行とは異なる，当期業績主義損益計算書であった。最終的に，損益計算書を補完するために，剰余金調整計算書および蓄積未処分利益処分案の作成が要請されることとなった。当期業績主義損益計算書を日本の会計実践に導入するためには，英米の会計実践との相違点を解消する必要があったからである。本稿は，損益計算書に関する会計規定の変遷を検討することにより，「指示文書」における当期業績主義損益計算書の導入過程を明らかにしようとする試みである。The "Profit and Loss Statement" adopted by the "Instructional Documentations" Bureau of the GHQ/SCAP was titled "Profit and Loss Statement of the Principle of Current Operating Performance Theory," contrary to customary Japanese account titles of that time. As a result, for the purpose of supplementing the "Profit and Loss Statement", the "Instructional Documentations" Bureau also requested that a "Surplus Reconcilement Statement"& a "Plan for Disposition of Undivided Profits" be added to the "Profit and Loss Statement." These supplements were added to the "Profit and Loss Statement of the Principle of Current Operating Performance Theory" to differentiate it from Anglo-American accounts practice. This report intends to clarify the process of the introduction of the "Profit and Loss Statement of the Principle of Current Operating Performance Theory" by the "Instructional Documentations" Bureau through examination of Accounting Rules related to the "Profit and Loss Statement".
