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A.A.A.会計原則の計算構造


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Title: A.A.A.会計原則の計算構造
Other Titles: Accounting Structure of AAA's Accounting Principles
Authors: 岡田, 裕正
Authors (alternative): Okada, Hiromasa
Issue Date: 25-Dec-1996
Publisher: 長崎大学経済学会
Citation: 経営と経済, 76(3), pp.125-143; 1996
Abstract: This paper compares the accounting structure in the AAA's accoun-ting principle in 1941,AAA's accounting standards in 1948 and 1957. This paper clarifies that these accounting principle or standards have different accounting structure, because of different definitions of revenue/expence, cost/asset and income.
URI: http://hdl.handle.net/10069/29055
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 76 No. 3

Citable URI : http://hdl.handle.net/10069/29055

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