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  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 59(4)

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.59.4.1
e99d7772-10e9-4710-805f-f70d66b412ee
名前 / ファイル ライセンス アクション
sato_michimasa.pdf sato_michimasa.pdf (1.7 MB)
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
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
著者 佐藤, 倫正

× 佐藤, 倫正

WEKO 44634

佐藤, 倫正

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SATO, Michimasa

× SATO, Michimasa

WEKO 44635

SATO, Michimasa

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抄録
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.
内容記述タイプ Abstract
出版者
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
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 ISSN
収録物識別子 0022-9725
書誌情報 経済科学

巻 59, 号 4, p. 1-18, 発行日 2012-03-25
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
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