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Title: 日本の地方自治体会計の計算構造
Authors: 岡田, 裕正
Authors (alternative): Okada, Hiromasa
Issue Date: 25-Mar-2012
Publisher: 長崎大学経済学会 / Economics Society of Nagasaki University
Citation: 經營と經濟, vol.91(4), pp.95-108; 2012
Abstract: The purpose of this paper is to clarify accounting structure of a public sector accounting. In 2006,the Ministry of Internal Affairs and Communications issued research report about accounting system of local government. This report promotes double entry bookkeeping and accrual basis in local government accounting under the Asset-and-Liability view which relates to income measurement originally. This paper tries to clarify the accounting structure of new local government accounting on the basis of the Asset-and-Liability view with focusing on calculation of net asset and calculation of changes of net asset based on the record of reason for changes of asset and liability.
Keywords: Local government accounting / Accounting structure / Asset-and-Liability view
URI: http://hdl.handle.net/10069/28518
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 91 No. 4

Citable URI : http://hdl.handle.net/10069/28518

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