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売却時価会計の論理


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Title: 売却時価会計の論理
Other Titles: The Logic of the Sale Value Accounting
Authors: 上野, 清貴
Authors (alternative): Ueno, Kiyotaka
Issue Date: 25-Jun-2002
Publisher: 長崎大学経済学会
Citation: 経営と経済, 82(1), pp.71-108; 2002
Abstract: 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.
Keywords: sale value / empirical testability / relevance
URI: http://hdl.handle.net/10069/29271
ISSN: 02869101
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Volume 82 No. 1

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

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