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タイトル: 会計システムの総合体系
その他のタイトル: The General Consideration of Accounting System
著者: 上野, 清貴
著者(別表記) : Ueno, Kiyotaka
発行日: 2003年 3月
引用: 長崎大学経済学部研究年報. vol.19, p.19-51; 2003
抄録: An accounting system consists of a measurement unit and a valuation basis as the measurement element of accounting. There are four measurement units and four valuation bases. They derive many types of accounting system by combining these elements. These accounting systems can be classified into the system of historical cost accounting, entry value accounting, exit value accounting and present value accounting respectively. The measurement unit has functions to determine whole periods income and to maintain capital of a firm. The valuation basis has functions to distribute whole periods income to a specific period and to determine a time of income recognition. It is important to consider the accounting system on the whole. When setting up accounting standards, we should not set up them from a local standpoint, but overall and logical standpoint. This paper shows the first step for getting to know the difference point of each accounting system and recognizing the logical special feature of each accenting system.
キーワード: accounting system / measurement unit / valuation basis
URI: http://hdl.handle.net/10069/5335
ISSN: 09108602
資料タイプ: Departmental Bulletin Paper

引用URI : http://hdl.handle.net/10069/5335



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