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タイトル: キャッシュ・フロー会計制度論
その他のタイトル: The Study of Cash Flow Accounting System
著者: 上野, 清貴
著者(別表記) : Ueno, Kiyotaka
発行日: 1999年12月24日
出版者: 長崎大学経済学会
引用: 経営と経済, 79(3), pp.1-32; 1999
抄録: I study Statement of Financial Accounting Standards No. 95, International Accounting Standard IAS 7 (revised 1992) , and Statement of Consolidated Cash Flow Accounting Standard in Japan, and search the ideal cash flow accounting system. The conclusions are the followings ; (1) the essential functions of cash flow statement are to represent the ability of the enterprise to generate cash and cash equivalents and to utilize those cash flows, (2) enterprises should report cash flows from operating activities using the direct method, whereby major classes of gross cash receipts and gross cash payments are disclosed, (3) interest received and dividends received should be classified as investing cash flows and interest paid and dividends paid should be classified as financing cash flows, and (4) cash flows arising from taxes on income should be classified as operating, investing or financing activities and should be separately disclosed in a cash flow statement.
URI: http://hdl.handle.net/10069/29144
ISSN: 02869101
資料タイプ: Departmental Bulletin Paper
原稿種類: publisher
出現コレクション:第79巻 第3号

引用URI : http://hdl.handle.net/10069/29144



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