DSpace university logo mark
Advanced Search
Japanese | English 

NAOSITE : Nagasaki University's Academic Output SITE > Faculty of Economics > Bulletin > Journal of business and economics > Volume 75 No. 2 >

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-

File Description SizeFormat
keieikeizai75_02_04.pdf723.23 kBAdobe PDFView/Open

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

All items in NAOSITE are protected by copyright, with all rights reserved.


Valid XHTML 1.0! Copyright © 2006-2015 Nagasaki University Library - Feedback Powerd by DSpace