ログイン
言語:

WEKO3

  • トップ
  • ランキング
To
lat lon distance
To

Field does not validate



インデックスリンク

インデックスツリー

メールアドレスを入力してください。

WEKO

One fine body…

WEKO

One fine body…

アイテム

{"_buckets": {"deposit": "a73a7647-9e72-480d-9f83-4a7b04f69587"}, "_deposit": {"id": "14377", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "14377"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00014377", "sets": ["1393"]}, "item_9_alternative_title_19": {"attribute_name": "その他の言語のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "The Meaning of Cohesiveness of Financial Statement Presentation : Understanding Report of Changes in Financial Position"}]}, "item_9_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2012-03-25", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "4", "bibliographicPageEnd": "74", "bibliographicPageStart": "63", "bibliographicVolumeNumber": "59", "bibliographic_titles": [{"bibliographic_title": "経済科学"}]}]}, "item_9_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "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\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登録", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.59.4.63", "subitem_identifier_reg_type": "JaLC"}]}, "item_9_publisher_32": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "名古屋大学大学院経済学研究科"}]}, "item_9_select_15": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_9_source_id_7": {"attribute_name": "ISSN(print)", "attribute_value_mlt": [{"subitem_source_identifier": "0022-9725", "subitem_source_identifier_type": "ISSN"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "小西, 範幸"}], "nameIdentifiers": [{"nameIdentifier": "44642", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "KONISHI, Noriyuki"}], "nameIdentifiers": [{"nameIdentifier": "44643", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "ファイル情報", "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": "言語", "attribute_value_mlt": [{"subitem_language": "jpn"}]}, "item_resource_type": {"attribute_name": "資源タイプ", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "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", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "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"}]}, "item_type_id": "9", "owner": "1", "path": ["1393"], "permalink_uri": "https://doi.org/10.18999/ecos.59.4.63", "pubdate": {"attribute_name": "公開日", "attribute_value": "2012-04-24"}, "publish_date": "2012-04-24", "publish_status": "0", "recid": "14377", "relation": {}, "relation_version_is_last": true, "title": ["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"], "weko_shared_id": null}
  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 59(4)

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.59.4.63
a88a18b6-ba7a-424f-b400-2cf788ce33a4
名前 / ファイル ライセンス アクション
konishi_noriyuki.pdf konishi_noriyuki.pdf (1.0 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
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
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
著者 小西, 範幸

× 小西, 範幸

WEKO 44642

小西, 範幸

Search repository
KONISHI, Noriyuki

× KONISHI, Noriyuki

WEKO 44643

KONISHI, Noriyuki

Search repository
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.
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.59.4.63
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. 63-74, 発行日 2012-03-25
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
戻る
0
views
See details
Views

Versions

Ver.1 2021-03-01 18:09:30.029219
Show All versions

Share

Mendeley Twitter Facebook Print Addthis

Cite as

エクスポート

OAI-PMH
  • OAI-PMH JPCOAR
  • OAI-PMH DublinCore
  • OAI-PMH DDI
Other Formats
  • JSON
  • BIBTEX

Confirm


Powered by WEKO3


Powered by WEKO3