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貸借対照表学説の研究 -ニックリッシュの所論を手掛りとして-


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Title: 貸借対照表学説の研究 -ニックリッシュの所論を手掛りとして-
Other Titles: Study of Balance Sheet Theory
Authors: 上野, 清貴
Authors (alternative): Ueno, Kiyotaka
Issue Date: 25-Jun-1996
Publisher: 長崎大学経済学会
Citation: 経営と経済, 76(1), pp.23-60; 1996
Abstract: Balance sheet theory is a theory explaining that accounting purpose is to calculate business gross asset and capital and that accounting structure is explained by a equation of asset=capital(fremd capital+owned capital). The characteristics of this theory are; (1) equilibrium system nature, (2) object-account nature of capital accounts, and (3) expression nature of financial position. The advantage of this theory is that it can express logically true financial position of business but the fatal disadvantage is that it can not calculate business income or make income statement.
URI: http://hdl.handle.net/10069/29034
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 76 No. 1

Citable URI : http://hdl.handle.net/10069/29034

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