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計算構造から見たアメリカにおける会計原則等の分類


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Title: 計算構造から見たアメリカにおける会計原則等の分類
Other Titles: Classification of the Accounting Standards of the USA in Terms of Accounting Structure
Authors: 岡田, 裕正
Authors (alternative): Okada, Hiromasa
Issue Date: 24-Sep-1999
Publisher: 長崎大学経済学会
Citation: 経営と経済, 79(2), pp.67-90; 1999
Abstract: Firstly, this paper describes accounting structure of the asset-and-liability view and the revenue-and-expense view. In measuring income, B/S plays main role in the asset-and-liability view, but P/L plays main role in the revenue-and-expense view.In addition to the analysis above, this paper clarifies that there are two income concepts in the revenue-and-expense view, because of the different definition of revenue and expense. Lastly this paper classifies the accounting standards (or principles) in the US. from the discussion of the former part of this paper.
URI: http://hdl.handle.net/10069/29139
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 79 No. 2

Citable URI : http://hdl.handle.net/10069/29139

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