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会計システム論の論理統合 : 会計システムの一般理論を目指して

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タイトル: 会計システム論の論理統合 : 会計システムの一般理論を目指して
その他のタイトル: Logic Integration of the Accounting System Theory
著者: 上野, 清貴
著者(別表記) : Ueno, Kiyotaka
発行日: 2005年 3月25日
引用: 長崎大学経済学部研究年報. vol.21, p.1-27; 2005
抄録: The purpose of this paper is to unify logically various accounting system theories advocated so far and build a general theory of the accounting system. All accounting systems consist of the measurement unit and valuation basis which are the measurement element of accounting. By combining them, each accounting system is formed and many types of accounting system and many types of income are drawn based on it. The general concept of a valuation basis is fair value, and that concrete standard is present value and is the real option value into which this present value was developed further. The accounting system as a general theory is fair value accounting, it is the accounting which applies the real option value as a valuation basis and a earning power unit as a measurement unit, and the income calculated in it are fair value income. The fair value accounting is the earning power present value accounting in a broad sense, and the income concept in it is earning power economic income.
キーワード: accounting system / fair value accounting / real option value / earning power unit / earning power present value accounting
URI: http://hdl.handle.net/10069/6886
ISSN: 09108602
資料タイプ: Departmental Bulletin Paper

引用URI : http://hdl.handle.net/10069/6886



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