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資産負債アプローチにおける株主資本等変動計算
http://hdl.handle.net/10069/24904
http://hdl.handle.net/10069/24904b4006e4c-a677-49a6-8478-4024fa77967a
名前 / ファイル | ライセンス | アクション |
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keizai90_1_141.pdf (260.7 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2011-04-15 | |||||
タイトル | ||||||
タイトル | 資産負債アプローチにおける株主資本等変動計算 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | statements of changes in shareholders' equity | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | balance sheet | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | articulation | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Asset-and-Liability View | |||||
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 |
岡田, 裕正
× 岡田, 裕正 |
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著者別名 | ||||||
姓名 | Okada, Hiromasa | |||||
その他のタイトル | ||||||
その他のタイトル | Statements of Changes in Shareholders' Equity under the Asset-and-Liability View | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The purpose of this paper is to clarify the articulation between the balance sheet and the statements of changes in shareholders' equity that is prescribed in the ASBJ's accounting standard No.6 in terms of the Asset-and-Liability View. In order to pursue of this purpose, this paper analyses basic journal under the View and finds that the one side of journal shows increase (decrease) of asset (liability) directly but the other side of journal shows the reason for the change. On the basis of this relationship in the basic journal, this paper finds basic relationship that the reason for net change of net asset in the balance sheet is explained in the statements of changes in shareholders' equity. | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 菅家正瑞教授定年退職記念号 | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | In Honour of Prof. Masamitsu Kanke | |||||
書誌情報 |
経営と経済 en : Journal of Business and Economics 巻 90, 号 1・2, p. 141-152, 発行日 2010-09-24 |
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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 | |||||
出版者 | ||||||
出版者 | 長崎大学経済学会 | |||||
出版者別言語 | ||||||
Economics Society of Nagasaki University | ||||||
sortkey | ||||||
08 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 經營と經濟, vol.90(1・2), pp.141-152; 2010 |