@article{oai:nagoya.repo.nii.ac.jp:00014378,
 author = {角ヶ谷, 典幸 and TSUNOGAYA, Noriyuki},
 issue = {4},
 journal = {経済科学},
 month = {Mar},
 note = {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.},
 pages = {75--93},
 title = {ホーリスティック観と財務諸表の体系},
 volume = {59},
 year = {2012}
}