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タイトル: 現代会計システムの論理統合
その他のタイトル: Logic Integration of the Contemporary Accounting System
著者: 上野, 清貴
著者(別表記) : Ueno, Kiyoaka
発行日: 2007年 6月
引用: 經營と經濟. 2007, 87(1), p. 1-47
抄録: 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
資料タイプ: Departmental Bulletin Paper
原稿種類: publisher
出現コレクション:第87巻 第1号

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



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