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純財産学説の研究 -シェアーの所論を手掛りとして-

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Title: 純財産学説の研究 -シェアーの所論を手掛りとして-
Other Titles: Study of Net Asset Theory
Authors: 上野, 清貴
Authors (alternative): Ueno, Kiyotaka
Issue Date: 1-Mar-1996
Publisher: 長崎大学経済学部 / Faculty of Economis, Nagasaki University
Citation: 経済学部研究年報, 12, pp.35-54; 1996
Abstract: Net asset theory is a theory explaining that accounting purpose is to calculate business net asset and that accounting structure is explained by a equation of A(asset) -P(liability)= K (capital). The characteristics of this theory are; (l ) asset calculation nature, (2) meta-account nature of capital accounts, and (3) minus nature of liability accounts. The disadvantages of this theory are that (l) minus nature of liability accounts can not explain accounting facts, and (2) this theory can not make true income statement nor balance sheet.
URI: http://hdl.handle.net/10069/26184
ISSN: 09108602
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 12

Citable URI : http://hdl.handle.net/10069/26184

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