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タイトル: キャッシュ・フロー計算書の作成方法
その他のタイトル: The Preparation Method of Cash Flow Statements
著者: 上野, 清貴
著者(別表記) : Ueno, Kiyotaka
発行日: 2000年 3月24日
出版者: 長崎大学経済学部 / Faculty of Economis, Nagasaki University
引用: 経済学部研究年報, 16, pp.1-35; 2000
抄録: I explained the preparation method of cash flow statements by uslng the accounting data of Statement of Financial Accounting Standards No.95, International Accounting Standard7(revised1992)and Statement of Financial Accounting Deliberation Council,and indicated the theoretical problems of the methods.The Problems are the followings:(1)cash flow statements are subordinate to balance sheets and income statements from the viewpoint of the accounting structure,(2)cash inflow and cash outflow in worksheets are recorded on the opposite sides of the logically right sides,(3)the titles of accounts are verbose.The fundamental reason of these problems is that cash flow statements are prepared from balance sheets and income statements and notprepared through the double entry bookkeeplng system.So we have to construct the system including cash flow accounting.This is the way toward the integration of general accounting theory.
URI: http://hdl.handle.net/10069/26202
ISSN: 09108602
資料タイプ: Departmental Bulletin Paper
原稿種類: publisher

引用URI : http://hdl.handle.net/10069/26202



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