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キャッシュ・フロー計算書の作成方法


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Title: キャッシュ・フロー計算書の作成方法
Other Titles: The Preparation Method of Cash Flow Statements
Authors: 上野, 清貴
Authors (alternative): Ueno, Kiyotaka
Issue Date: 24-Mar-2000
Publisher: 長崎大学経済学部 / Faculty of Economis, Nagasaki University
Citation: 経済学部研究年報, 16, pp.1-35; 2000
Abstract: 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
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 16

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

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