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英国資本制度改革と会計基準
https://doi.org/10.18999/ecos.70.3.25
https://doi.org/10.18999/ecos.70.3.257273f5b9-aff1-4c99-8f0c-cf03fc5e3c24
名前 / ファイル | ライセンス | アクション |
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Item type | itemtype_ver1(1) | |||||||||
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公開日 | 2023-04-04 | |||||||||
タイトル | ||||||||||
タイトル | 英国資本制度改革と会計基準 | |||||||||
言語 | ja | |||||||||
その他のタイトル | ||||||||||
その他のタイトル | Capital Maintenance Rules and IFRS in the UK | |||||||||
言語 | en | |||||||||
著者 |
山田, 純平
× 山田, 純平
|
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アクセス権 | ||||||||||
アクセス権 | open access | |||||||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||||||
キーワード | ||||||||||
主題Scheme | Other | |||||||||
主題 | Dividends | |||||||||
キーワード | ||||||||||
主題Scheme | Other | |||||||||
主題 | Capital Maintenance | |||||||||
キーワード | ||||||||||
主題Scheme | Other | |||||||||
主題 | IFRS | |||||||||
キーワード | ||||||||||
主題Scheme | Other | |||||||||
主題 | Realization | |||||||||
内容記述 | ||||||||||
内容記述 | The purpose of this paper is to examine how profits available for dividends are determined through accounting profits in the UK and what the Government is proposing on the capital maintenance rules. We will find that the UK’s Companies Act 2006 states that profits available for dividends are based on the distinctions between realized and unrealized rules, though IFRS has abolished them. In addition, we will find that even after the Government’s proposal is carried out, the Companies Act will need to determine whether profits are realized or unrealized. | |||||||||
言語 | en | |||||||||
内容記述タイプ | Abstract | |||||||||
内容記述 | ||||||||||
内容記述 | 「制度会計における課題」特集 | |||||||||
言語 | ja | |||||||||
内容記述タイプ | Other | |||||||||
出版者 | ||||||||||
言語 | ja | |||||||||
出版者 | 名古屋大学大学院経済学研究科 | |||||||||
出版者 | ||||||||||
言語 | en | |||||||||
出版者 | Graduate School of Economics Nagoya University | |||||||||
言語 | ||||||||||
言語 | jpn | |||||||||
資源タイプ | ||||||||||
資源タイプresource | http://purl.org/coar/resource_type/c_6501 | |||||||||
タイプ | departmental bulletin paper | |||||||||
出版タイプ | ||||||||||
出版タイプ | VoR | |||||||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||
ID登録 | ||||||||||
ID登録 | 10.18999/ecos.70.3.25 | |||||||||
ID登録タイプ | JaLC | |||||||||
収録物識別子 | ||||||||||
収録物識別子タイプ | PISSN | |||||||||
収録物識別子 | 0022-9725 | |||||||||
収録物識別子 | ||||||||||
収録物識別子タイプ | EISSN | |||||||||
収録物識別子 | 2434-5741 | |||||||||
書誌情報 |
ja : 経済科学 en : The Economic Science 巻 70, 号 3, p. 25-32, 発行日 2023-03 |