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財務諸表の表示の一体性の論拠 : 財政状態変動表の現代的意義
https://doi.org/10.18999/ecos.59.4.63
https://doi.org/10.18999/ecos.59.4.63a88a18b6-ba7a-424f-b400-2cf788ce33a4
名前 / ファイル | ライセンス | アクション |
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konishi_noriyuki.pdf (1.0 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2012-04-24 | |||||
タイトル | ||||||
タイトル | 財務諸表の表示の一体性の論拠 : 財政状態変動表の現代的意義 | |||||
言語 | ja | |||||
その他のタイトル | ||||||
その他のタイトル | The Meaning of Cohesiveness of Financial Statement Presentation : Understanding Report of Changes in Financial Position | |||||
言語 | en | |||||
著者 |
小西, 範幸
× 小西, 範幸× KONISHI, Noriyuki |
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アクセス権 | ||||||
アクセス権 | open access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
抄録 | ||||||
内容記述 | There are some gaps between cash flow and income flow in the financial statements, because of existence of time lag and non-cash in the transactions. This study aims to examine the relations between cash flow and income flow by report of changes in financial position. There are core financial statement presentation principles - cohesiveness and disaggregation. Cohesiveness means that the relationship among items across the financial statements is clear. Disaggregation means separating resources by the activity in which they are used and by their economic characteristics. Together, cohesiveness and disaggregation principles would enhance the understandability of entity's financial statement information. This study states that the cohesive and disaggregative financial statement information becomes understanding the past and current period change in the entity's financial position, so that it helps users to assess an entity's financial performance, and is useful in predicting an entity's future cash flow. It is also important to mention that a complete set of financial statements consist of statements of financial position, comprehensive income, cash flows and changes in equity (and notes to financial statements), and an entity shall present with equal prominence all of the financial statements in a complete set of financial statements. | |||||
言語 | en | |||||
内容記述タイプ | Abstract | |||||
出版者 | ||||||
言語 | ja | |||||
出版者 | 名古屋大学大学院経済学研究科 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
出版タイプ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
ID登録 | ||||||
ID登録 | 10.18999/ecos.59.4.63 | |||||
ID登録タイプ | JaLC | |||||
ISSN(print) | ||||||
収録物識別子タイプ | PISSN | |||||
収録物識別子 | 0022-9725 | |||||
書誌情報 |
ja : 経済科学 巻 59, 号 4, p. 63-74, 発行日 2012-03-25 |
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著者版フラグ | ||||||
値 | publisher | |||||
URI | ||||||
識別子 | http://hdl.handle.net/2237/16283 | |||||
識別子タイプ | HDL |