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支払能力とキャッシュ・フロー会計 -ヒース会計思考の検討-


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Title: 支払能力とキャッシュ・フロー会計 -ヒース会計思考の検討-
Other Titles: The Solvency and Cash Flow Accounting
Authors: 上野, 清貴
Authors (alternative): Ueno, Kiyotaka
Issue Date: 25-Mar-1999
Publisher: 長崎大学経済学部 / Faculty of Economis, Nagasaki University
Citation: 経済学部研究年報, 15, pp.33-57; 1999
Abstract: Heath emphasizes the solvency when he constructs accounting theory, especially cash flow accounting theory.In accordance with this thought,he proposes the followlng financial statements:balance sheet,maturity schedule of receivables and payables,income statement,statement of retained earnlngs, cash flow statement,statement of financlng activities and statement of investing activities.After examinlng these financial statements in detai1,I concluded that his balance sheet does not describe the solvency in the strict sense,his replacement cost valuation of assets is not suitable for the viewpoint of soIvency,and his cash flow statement logically is not the same calculation level with balance sheet and income statement.We have to solve these problems respectively on the occasion of the study of cash flow accounting and the construction of the general accounting theory.
URI: http://hdl.handle.net/10069/26197
ISSN: 09108602
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 15

Citable URI : http://hdl.handle.net/10069/26197

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