DSpace university logo mark
Japanese | English 

NAOSITE : Nagasaki University's Academic Output SITE > 020 経済学部・経済学研究科 > 020 紀要 > 經營と經濟 > 第82巻 第1号 >


ファイル 記述 サイズフォーマット
keieikeizai82_01_04.pdf1.42 MBAdobe PDF本文ファイル

タイトル: 売却時価会計の論理
その他のタイトル: The Logic of the Sale Value Accounting
著者: 上野, 清貴
著者(別表記) : Ueno, Kiyotaka
発行日: 2002年 6月25日
出版者: 長崎大学経済学会
引用: 経営と経済, 82(1), pp.71-108; 2002
抄録: The income of the (real) sale value accounting is composed of net in-come from transactions and price changing revision (and capital maintenance revision). The sale value accounting has various advantages. It can adapt to economic environment by evaluating assets on the sale value. It has logically consistency of valuation and additivity by measuring all assets, liabilities and capital on the same attribute that is cash equivalents. The sale value accounting can meet the important accounting criteria which are empirical testability and relevance by measuring empirical phenomena and relating decision making models. The real sale value accounting has an uniform measurement system and it can compare between companies and between periods in the real meaning by revising all accounting figures on a general price index. It can maintain the general purchasing power of shareholders and presents real in-come of the firm. The sale value accounting is also a good accounting system from a scientific point of view.
キーワード: sale value / empirical testability / relevance
URI: http://hdl.handle.net/10069/29271
ISSN: 02869101
資料タイプ: Departmental Bulletin Paper
原稿種類: publisher
出現コレクション:第82巻 第1号

引用URI : http://hdl.handle.net/10069/29271



Valid XHTML 1.0! Copyright © 2006-2015 長崎大学附属図書館 - お問い合わせ Powerd by DSpace