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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\u0027s 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\u0027s financial position, so that it helps users to assess an entity\u0027s financial performance, and is useful in predicting an entity\u0027s 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.", "subitem_description_type": "Abstract"}]}, "item_9_identifier_60": {"attribute_name": "URI", "attribute_value_mlt": [{"subitem_identifier_type": "HDL", "subitem_identifier_uri": "http://hdl.handle.net/2237/16283"}]}, "item_9_identifier_registration": {"attribute_name": "ID\u767b\u9332", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.59.4.63", "subitem_identifier_reg_type": "JaLC"}]}, "item_9_publisher_32": {"attribute_name": "\u51fa\u7248\u8005", "attribute_value_mlt": [{"subitem_publisher": "\u540d\u53e4\u5c4b\u5927\u5b66\u5927\u5b66\u9662\u7d4c\u6e08\u5b66\u7814\u7a76\u79d1"}]}, "item_9_select_15": {"attribute_name": "\u8457\u8005\u7248\u30d5\u30e9\u30b0", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_9_source_id_7": {"attribute_name": "ISSN\uff08print\uff09", "attribute_value_mlt": [{"subitem_source_identifier": "0022-9725", "subitem_source_identifier_type": "ISSN"}]}, "item_creator": {"attribute_name": "\u8457\u8005", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "\u5c0f\u897f, \u7bc4\u5e78"}], "nameIdentifiers": [{"nameIdentifier": "44642", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "KONISHI, Noriyuki"}], "nameIdentifiers": [{"nameIdentifier": "44643", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "\u30d5\u30a1\u30a4\u30eb\u60c5\u5831", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-20"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "konishi_noriyuki.pdf", "filesize": [{"value": "1.0 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1000000.0, "url": {"label": "konishi_noriyuki.pdf", "url": "https://nagoya.repo.nii.ac.jp/record/14377/files/konishi_noriyuki.pdf"}, "version_id": "3f991fd8-1272-4bd8-9529-d78d6950cb2a"}]}, "item_language": {"attribute_name": "\u8a00\u8a9e", "attribute_value_mlt": [{"subitem_language": "jpn"}]}, "item_resource_type": {"attribute_name": "\u8cc7\u6e90\u30bf\u30a4\u30d7", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u306e\u4e00\u4f53\u6027\u306e\u8ad6\u62e0 : \u8ca1\u653f\u72b6\u614b\u5909\u52d5\u8868\u306e\u73fe\u4ee3\u7684\u610f\u7fa9", "item_titles": {"attribute_name": "\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_title": "\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u306e\u4e00\u4f53\u6027\u306e\u8ad6\u62e0 : \u8ca1\u653f\u72b6\u614b\u5909\u52d5\u8868\u306e\u73fe\u4ee3\u7684\u610f\u7fa9"}]}, "item_type_id": "9", "owner": "1", "path": ["659/853/854/1393"], "permalink_uri": "https://doi.org/10.18999/ecos.59.4.63", "pubdate": {"attribute_name": "\u516c\u958b\u65e5", "attribute_value": "2012-04-24"}, "publish_date": "2012-04-24", "publish_status": "0", "recid": "14377", "relation": {}, "relation_version_is_last": true, "title": ["\u8ca1\u52d9\u8af8\u8868\u306e\u8868\u793a\u306e\u4e00\u4f53\u6027\u306e\u8ad6\u62e0 : \u8ca1\u653f\u72b6\u614b\u5909\u52d5\u8868\u306e\u73fe\u4ee3\u7684\u610f\u7fa9"], "weko_shared_id": null}