DSpace university logo mark
Advanced Search
Japanese | English 

NAOSITE : Nagasaki University's Academic Output SITE > Faculty of Economics > Bulletin > Annual review of economics > Volume 12 >

純財産学説の研究 -シェアーの所論を手掛りとして-


File Description SizeFormat
keizainenpo12_02.pdf1.39 MBAdobe PDFView/Open

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

All items in NAOSITE are protected by copyright, with all rights reserved.

 

Valid XHTML 1.0! Copyright © 2006-2015 Nagasaki University Library - Feedback Powerd by DSpace