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現在価値測定と負債の測定
http://hdl.handle.net/10069/29111
http://hdl.handle.net/10069/29111f66c97f9-a893-49de-8a73-c33d0f185260
名前 / ファイル | ライセンス | アクション |
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keieikeizai78_01_02.pdf (764.0 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2012-08-28 | |||||
タイトル | ||||||
タイトル | 現在価値測定と負債の測定 | |||||
言語 | ||||||
言語 | jpn | |||||
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 | |||||
著者 |
今田, 正
× 今田, 正 |
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著者別名 | ||||||
姓名 | Imada, Tadashi | |||||
その他のタイトル | ||||||
その他のタイトル | Present Value and Measurement of Liabilities | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | This paper discusses fundamental recognition and measurement issues relating to fair value accounting. Especially, our goal is to investigate fundamental accounting implication of using present value in accounting measurement. In October 1997, the Financial Accounting Standards Board issued a Exposure Draft, Using Cash Flow Information in Accounting Measurements. This Statement provides a framework for using future cash flows as the basis for an accounting measurement. That is to say, the Board’s role is incorporating the objectives and conceptual basis for using present value techniques in financial accounting measurement into its conceptual framework. So, we analyse two measurement issues relating to present value accounting for liabilities and the implication of indentifying three measurement objectives for liabilities. | |||||
書誌情報 |
経営と経済 en : Journal of Business and Economics 巻 78, 号 1, p. 33-51, 発行日 1998-06-25 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00069150 | |||||
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 | |||||
論文ID(NAID) | ||||||
関連タイプ | isIdenticalTo | |||||
識別子タイプ | NAID | |||||
関連識別子 | 110000181443 | |||||
出版者 | ||||||
出版者 | 長崎大学経済学会 | |||||
sortkey | ||||||
2 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 経営と経済, 78(1), pp.33-51; 1998 |