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NAOSITE : Nagasaki University's Academic Output SITE > Faculty of Economics > Bulletin > Journal of business and economics > Volume 80 No. 1 >


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Title: キャッシュ・フロー会計と時価主義会計の統合
Other Titles: The Integration of Cash Flow Accounting and Current Value Accounting
Authors: 上野, 清貴
Authors (alternative): Ueno, Kiyotaka
Issue Date: 23-Jun-2000
Publisher: 長崎大学経済学会
Citation: 経営と経済, 80(1), pp.1-39; 2000
Abstract: When we construct the general accounting system, we need to combine the cash flow accounting and the current value accounting rather than the historical cost accounting. But there are two kind of current value accounting system. The one is the current cost accounting and the other is the sale value accounting. The former has many faults and the latter has many advantages from the viewpoint of the accounting logic and theory. Therefore the cash flow accounting should combine the sale value accounting and I named this accounting system as the integrated sale value accounting. This accounting system has three characteristics of (1) cash generation ability oriented, (2) decision making oriented and (3) representation of the real world and has many pragmatic, semantic and syntactic advantages. The integrated sale value accounting is the best accounting system in theory and practice, therefore we should refine this accounting system in the future.
URI: http://hdl.handle.net/10069/29162
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 80 No. 1

Citable URI : http://hdl.handle.net/10069/29162

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