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引当金規定の変遷-アメリカ会計原則のreserve上の引当金について-
https://oiu.repo.nii.ac.jp/records/352
https://oiu.repo.nii.ac.jp/records/3520475828a-0503-42bc-aac1-daccf6c6ee3a
名前 / ファイル | ライセンス | アクション |
---|---|---|
16-1-207 (1.1 MB)
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|
Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2002-10-31 | |||||
タイトル | ||||||
タイトル | 引当金規定の変遷-アメリカ会計原則のreserve上の引当金について- | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 引当金 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | リザーブ | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 期間損益計算 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 不確実性 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | SHM会計原則 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | ATB No.1 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | ARB No.43 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | AAA会計原則 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | ARB No.50 | |||||
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 | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P(論文) | |||||
記事種別(日) | ||||||
値 | 論文 | |||||
記事種別(英) | ||||||
言語 | en | |||||
値 | Article | |||||
その他の言語 | ||||||
言語 | The Transition of Allowance Regulations in the US | |||||
論文名よみ | ||||||
その他のタイトル | ヒキアテキン キテイ ノ ヘンセン アメリカ カイケイ ゲンソク ノ RESERVEジョウ ノ ヒキアテキン ニツイテ | |||||
著者名(日) |
望月, 香苗
× 望月, 香苗 |
|||||
著者名よみ |
モチヅキ, カナエ
× モチヅキ, カナエ |
|||||
著者名(英) |
Mochizuki, Kanae
× Mochizuki, Kanae |
|||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | In Japan, the use in accounting of the word "allowance" corresponds to that of "reserve" accounting in the US. In the early American Accounting regulations, the reserve section has been known to include asset valuation and amortization items, appropriated retained income and earmarked capital stock premium. The classification in one section of such heterogeneous items is undesirable and misleading. Attempts have been made to improve the situation through revision of prefatory accounting principles. This paper considers how the concept has changed, been cleared and played a part in history. | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10110523 | |||||
書誌情報 |
国際研究論叢 : 大阪国際大学紀要 en : OIU journal of international studies 巻 16, 号 1, p. 207, 発行日 2002-10-31 |