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資産負債中心主義と収益費用中心主義の比較 -FASB概念ステートメント,会社会計基準序説,AAA1957年会計原則-


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Title: 資産負債中心主義と収益費用中心主義の比較 -FASB概念ステートメント,会社会計基準序説,AAA1957年会計原則-
Other Titles: Comparison between Asset-and-Liability View and Revenue-and-Expense View
Authors: 岡田, 裕正
Authors (alternative): Okada, Hiromasa
Issue Date: 25-Sep-1995
Publisher: 長崎大学経済学会
Citation: 経営と経済, 75(2), pp.55-72; 1995
Abstract: This paper compares the accounting structures in the FASB Conceptual Statements, the Paton-Littleton's "An Introduction to Corporate Accounting Standards" and the AAA's Accounting Standard in 1957. As many researchers say, FASB's Conceptual Statements has Asset-and-Liability View and Paton-Littleton's monograph has Revenue-and-Expense View. These two have different accounting structure. And this paper also clarifies that the accounting structure of the AAA's standard is placed between Asset-and-Liability View and Revenue-and-Expense View.
URI: http://hdl.handle.net/10069/28945
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 75 No. 2

Citable URI : http://hdl.handle.net/10069/28945

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