@article{oai:lib.cku.repo.nii.ac.jp:00000965,
 author = {飯名, 晧作 and Iina, Kosaku},
 issue = {11},
 journal = {千葉経済大学短期大学部研究紀要, Bulletin of Chiba Keizai College},
 month = {Mar},
 note = {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., KJ00009791444},
 pages = {51--65},
 title = {伝統的資本維持の再評価とIFRS},
 year = {2015},
 yomi = {イイナ, コウサク}
}