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現代会計システムの論理統合


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Title: 現代会計システムの論理統合
Other Titles: Logic Integration of the Contemporary Accounting System
Authors: 上野, 清貴
Authors (alternative): Ueno, Kiyoaka
Issue Date: Jun-2007
Citation: 經營と經濟. 2007, 87(1), p. 1-47
Abstract: The purpose of this paper is to integrate various contemporary accounting systems logically and build a general form of the accounting system. It is the accounting system that applies real option value as a valuation basis and earning power unit as a measurement unit, uses market related discount rate as a discount rate of valuation basis and weighted average cost of capital as a discount rate of measurement unit, and considers changes of the capital structure. This general form of contemporary accounting system is called as the contemporary fair value accounting which can evaluate properly both the corporate performances and the corporate values.
URI: http://hdl.handle.net/10069/21364
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 87, No. 1

Citable URI : http://hdl.handle.net/10069/21364

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