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伝統的資本維持の再評価とIFRS
https://lib.cku.repo.nii.ac.jp/records/965
https://lib.cku.repo.nii.ac.jp/records/96523ae4c28-4279-4d1c-8a15-7d49ca612d62
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00009791444.pdf (987.0 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 | 伝統的資本維持の再評価とIFRS | |||||||||||||
| 言語 | ja | |||||||||||||
| タイトル | ||||||||||||||
| タイトル | Revaluation of traditional capital maintenance and IFRS | |||||||||||||
| 言語 | en | |||||||||||||
| 言語 | ||||||||||||||
| 言語 | jpn | |||||||||||||
| キーワード | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | revaluation of asset | |||||||||||||
| キーワード | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | capital maintenance | |||||||||||||
| キーワード | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | divisible profit | |||||||||||||
| キーワード | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | disclosure of management | |||||||||||||
| キーワード | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | value of business enterprise | |||||||||||||
| 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 | AA12694310 | |||||||||||||
| 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 | Throughout this article, I boldly insist on three points below. (1) IFRS should establish the objective accounting system, which is opposed to the traditional subjective one. For this purpose, we need to revaluate the assets by objective market price at closing accounts. If there is no market price, it is not asset, such as goodwill. Without recognizing that the traditional accounting goes through the subject theory, there would be no progress on arguments of IFRS. (2) We have to maintain the traditional calculative system for divisible profit, even in the new accounting system. The reason why the traditional accounting system could exist as a social institution comes from suitability for the structure of society. First, the divisible profit, which is calculated through the accounting, has the compatibility for mutual agreement of stakeholders. Second, the real state of capital maintenance, which has been done through a division of that profit, shows excellent function for financial management. We need to take another look at the capital maintenance of traditional accounting precisely again. (3) A state must sets up the professional organization for asset evaluation. From the viewpoint mentioned above, I try to pursue the fundamental future way of IFRS, throughout my career of study on capital maintenance and educational activities. | |||||||||||||
| 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 11, p. 51-65, 発行日 2015-03-31 |
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| アクセション番号 | ||||||||||||||
| 内容記述タイプ | Other | |||||||||||||
| 内容記述 | KJ00009791444 | |||||||||||||
| ISSN | ||||||||||||||
| 収録物識別子タイプ | EISSN | |||||||||||||
| 収録物識別子 | 2189034X | |||||||||||||
