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わが国会計基準の国際的調和と「企業会計原則」
https://doi.org/10.60171/00005076
https://doi.org/10.60171/00005076452b2363-b04f-4aa0-a807-3df88ce4d2d5
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
ksis7_19-24.pdf (558.6 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2023-03-15 | |||||||||
| タイトル | ||||||||||
| タイトル | わが国会計基準の国際的調和と「企業会計原則」 | |||||||||
| 言語 | ja | |||||||||
| タイトル | ||||||||||
| タイトル | Harmonization of Japanese Standards of Accounting with Intemational Standards of Accounting and “Business Accounting Principles” by Finance Ministry of Japan | |||||||||
| 言語 | en | |||||||||
| 言語 | ||||||||||
| 言語 | jpn | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Business Accounting Principles (企業会計原則準) | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | New Standards of Accounting (新たな会計基単) | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Inductive Method (帰納法) | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Deductive Method (演繹法) | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Revenue-Expense Approach (費用収益アプ口ーチ〔損益法〕) | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | Assets-Liabilities Approach (資産負債アプ口ーチ〔財産法〕) | |||||||||
| 資源タイプ | ||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||
| 資源タイプ | departmental bulletin paper | |||||||||
| ID登録 | ||||||||||
| ID登録 | 10.60171/00005076 | |||||||||
| ID登録タイプ | JaLC | |||||||||
| 著者 |
神森, 智
× 神森, 智
× Kamimori, Satoru
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| 抄録 | ||||||||||
| 内容記述タイプ | Abstract | |||||||||
| 内容記述 | Nowadays，harmonization of Japanese standards of accounting with international standards of accounting has been one of the most important subjects in Japanese business accounting. In response to this subject，some new standards of accounting had been issued or some formerly issued standards of accounting had been partially amended or replaced. However，no amendment or replacement had been made on the ''Business Accounting Principles" by the Business Accounting Deliberation Council. Therefore，between the new standards of accounting based on international standards of accounting and the ''Business Accounting Principles" two important differences had appeared. One of which is the difference in methodology and the other is the difference in fundamental thought of accounting. So，the ''Business Accounting Principles" must be entirely replaced or must be invalidated as fast as possible. And to choose the latter is my opinion. | |||||||||
| 書誌情報 |
社会情報学研究 巻 7, p. 19-24, 発行日 2001-12-26 |
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| 出版者 | ||||||||||
| 出版者 | 呉大学社会情報学部 | |||||||||
| ISSN | ||||||||||
| 収録物識別子タイプ | ISSN | |||||||||
| 収録物識別子 | 13418459 | |||||||||
| 書誌レコードID | ||||||||||
| 収録物識別子タイプ | NCID | |||||||||
| 収録物識別子 | AN10586239 | |||||||||
| 権利 | ||||||||||
| 権利情報 | この論文は国立情報学研究所の電子図書館事業により電子化されました。 | |||||||||
| フォーマット | ||||||||||
| 内容記述タイプ | Other | |||||||||
| 内容記述 | application/pdf | |||||||||
| 著者版フラグ | ||||||||||
| 出版タイプ | VoR | |||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||
