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時価主義と原価主義の相剋
https://lib.cku.repo.nii.ac.jp/records/907
https://lib.cku.repo.nii.ac.jp/records/907913e820c-4d75-4e20-8e7d-f3876ffd29e3
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00005277103.pdf (978.6 kB)
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| Item type | [ELS]紀要論文 / Departmental Bulletin Paper(1) | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2016-12-15 | |||||||||||||
| タイトル | ||||||||||||||
| タイトル | 時価主義と原価主義の相剋 | |||||||||||||
| 言語 | ja | |||||||||||||
| タイトル | ||||||||||||||
| タイトル | The conflict between Current Cost Basis and Cost Basis | |||||||||||||
| 言語 | en | |||||||||||||
| 言語 | ||||||||||||||
| 言語 | jpn | |||||||||||||
| キーワード | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | current cost basis | |||||||||||||
| キーワード | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | cost basis | |||||||||||||
| キーワード | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | IFRS | |||||||||||||
| 資源タイプ | ||||||||||||||
| 資源タイプ | departmental bulletin paper | |||||||||||||
| 雑誌書誌ID | ||||||||||||||
| 収録物識別子タイプ | NCID | |||||||||||||
| 収録物識別子 | AA12125406 | |||||||||||||
| 著者 |
飯名, 晧作
× 飯名, 晧作
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| 抄録(英) | ||||||||||||||
| 内容記述タイプ | Abstract | |||||||||||||
| 内容記述 | In recent years, it is said that the confusion of financial market in all over the world has arisen some serious suspicions on accounting system. Atsushi Suemura, as a special editorial staff member of Nihon Keizai Shinbun, says that the characteristic of financial culture, which investment bankers have promoted, is found in accounting thought to estimate all the assets by current price and conseguently the culture itself was buried by this speeding and breakdown of Present Value Revolution, which also insisted to put a current price even on an article that has no market price. Now we have to reconsider these present conditions from a point of view of current cost and cost accounting theory radically. | |||||||||||||
| 書誌情報 |
ja : 千葉経済大学短期大学部研究紀要 en : Bulletin of Chiba Keizai College 号 5, p. 33-41, 発行日 2009-03-31 |
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| アクセション番号 | ||||||||||||||
| 内容記述タイプ | Other | |||||||||||||
| 内容記述 | KJ00005277103 | |||||||||||||
| ISSN | ||||||||||||||
| 収録物識別子タイプ | PISSN | |||||||||||||
| 収録物識別子 | 13498312 | |||||||||||||
