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資金会計の国際的展開
https://doi.org/10.18999/ecos.59.4.1
https://doi.org/10.18999/ecos.59.4.1e99d7772-10e9-4710-805f-f70d66b412ee
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
sato_michimasa.pdf (1.7 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2012-04-23 | |||||
| タイトル | ||||||
| タイトル | 資金会計の国際的展開 | |||||
| 言語 | ja | |||||
| その他のタイトル | ||||||
| その他のタイトル | International Development of the Funds Flow Oriented Accounting View | |||||
| 言語 | en | |||||
| 著者 |
佐藤, 倫正
× 佐藤, 倫正× SATO, Michimasa |
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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 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | One definition of the funds flow accounting is a field of research, or the results of it, that explores the theoretical framework which can accommodate the statement of cash flows as a primary statement. The importance of the funds flow accounting has been recognized as the process of lASB's Conceptual Framework Projects are going on. However, several very important and significant issues had to be solved before the funds flow accounting becomes complete and being established. First, the general formula of the income determination method peculiar to the funds flow accounting [X] should be established. Second, the Three-dimensional double entry accounting system [Y], which lays the foundation for funds flow accounting should be developed. [X] was found out in 1982 in Japan and presented in the U.S. in 1983. [Y] was completed in 1994 in Japan and was introduced to the U.S. in 1998 and published in English (Satoh, 2000). Miller and Bahnson (2002) is a valuable literature providing the evidence that [X] and [Y] were solved in Japan. | |||||
| 言語 | en | |||||
| 出版者 | ||||||
| 出版者 | 名古屋大学大学院経済学研究科 | |||||
| 言語 | ja | |||||
| 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.59.4.1 | |||||
| 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. 1-18, 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/2237/16279 | |||||
| 識別子タイプ | HDL | |||||
