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ゆらぐ資産評価原則と経営状況表示の改善
https://lib.cku.repo.nii.ac.jp/records/974
https://lib.cku.repo.nii.ac.jp/records/9748a3416c9-5f92-481b-8ec1-d99f9ee2bdd0
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KJ00009508901.pdf (808.3 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 | ゆらぐ資産評価原則と経営状況表示の改善 | |||||||||||||
| 言語 | ja | |||||||||||||
| タイトル | ||||||||||||||
| タイトル | Unreliable asset valuation rule versus the improvement of disclosure | |||||||||||||
| 言語 | en | |||||||||||||
| 言語 | ||||||||||||||
| 言語 | jpn | |||||||||||||
| キーワード | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | Objective value of asset | |||||||||||||
| キーワード | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | vocational expert for valuation of assets | |||||||||||||
| キーワード | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | maintenance of calculating system of the divisible profit | |||||||||||||
| キーワード | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | IFRS | |||||||||||||
| キーワード | ||||||||||||||
| 主題Scheme | Other | |||||||||||||
| 主題 | the traditional accounting | |||||||||||||
| 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 | We hear that there are lots of problem to adopt the IFRS to every other country which is going to participate. Needless to say in our country, we comment many things on it. But I cannot find any positive proposal to build up vocational expert system to give an objective valuation of assets for every management. Without it, IFRS would not exist as it was expected originally. At the same time, it has to involve the firm system to decide the divisible profit in it. If not, the confusion would be grater, and it would be delayed to be accepted as a new system. In this paper, I dare to intend to pursue logically the essential difference of accounting rule between IFRS and traditional accounting. Through it, I believe that the real way of solution would be found out. | |||||||||||||
| 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 10, p. 13-24, 発行日 2014-03-31 |
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| アクセション番号 | ||||||||||||||
| 内容記述タイプ | Other | |||||||||||||
| 内容記述 | KJ00009508901 | |||||||||||||
| ISSN | ||||||||||||||
| 収録物識別子タイプ | EISSN | |||||||||||||
| 収録物識別子 | 2189034X | |||||||||||||
