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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)

ホーリスティック観と財務諸表の体系

https://doi.org/10.18999/ecos.59.4.75
https://doi.org/10.18999/ecos.59.4.75
909892cb-3982-418b-a04c-6c36fca108fd
名前 / ファイル ライセンス アクション
tsunogaya_noriyuki.pdf tsunogaya_noriyuki.pdf (1.7 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 ホーリスティック観と財務諸表の体系
その他のタイトル
その他のタイトル The Holistic View and Financial Statement Presentation
著者 角ヶ谷, 典幸

× 角ヶ谷, 典幸

WEKO 44644

角ヶ谷, 典幸

Search repository
TSUNOGAYA, Noriyuki

× TSUNOGAYA, Noriyuki

WEKO 44645

TSUNOGAYA, Noriyuki

Search repository
抄録
内容記述 The International Accounting Standards Board (IASB) and The Financial Accounting Standards Board (FASB) have emphasized the future cash inflow aspect of financial reporting in establishing conceptual frameworks. Based on the fact that future cash inflow aspect is thought as important and the cash flow statement is a primary financial statement as well as the balance sheet and the income statement, it is necessary to establish conceptual frameworks, which clarify the internal consistency among these financial statements. Recently, the IASB suggested the application of the Holistic View to supersede the Asset and Liability View and the Revenue and Expense View, which have failed to explain all of the financial statements with equal prominence. As such, the objective of this paper is to clarify the significance of future cash inflow aspect and the cash flow statement to provive sharper insights into the Holistic View. This paper modifies the Economic and Accounting Dualism developed by Tsunogaya et al. (2011), which aims at arranging, reconciling, and fusing heterogamous concepts, such as the objectives of financial reporting, measurement attributes, and the concepts of income. This paper suggests that the Economic and Accounting Dualism involves economic, accounting, and cash flow aspects and makes it possible to establish the ternary harmonic structure among primary 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.59.4.75
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. 75-93, 発行日 2012-03-25
著者版フラグ
値 publisher
URI
識別子 http://hdl.handle.net/2237/16284
識別子タイプ HDL
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