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現代会計システムの論理統合
http://hdl.handle.net/10069/21364
http://hdl.handle.net/10069/213643f4aba40-8b56-47ac-8465-cbb744f0c212
名前 / ファイル | ライセンス | アクション |
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KJ00005073109.pdf (1.7 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2009-04-01 | |||||
タイトル | ||||||
タイトル | 現代会計システムの論理統合 | |||||
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 |
上野, 清貴
× 上野, 清貴 |
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著者別名 | ||||||
姓名 | Ueno, Kiyoaka | |||||
その他のタイトル | ||||||
その他のタイトル | Logic Integration of the Contemporary Accounting System | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The purpose of this paper is to integrate various contemporary accounting systems logically and build a general form of the accounting system. It is the accounting system that applies real option value as a valuation basis and earning power unit as a measurement unit, uses market related discount rate as a discount rate of valuation basis and weighted average cost of capital as a discount rate of measurement unit, and considers changes of the capital structure. This general form of contemporary accounting system is called as the contemporary fair value accounting which can evaluate properly both the corporate performances and the corporate values. | |||||
書誌情報 |
經營と經濟 巻 87, 号 1, p. 1-47, 発行日 2007-06 |
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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 | |||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 經營と經濟. 2007, 87(1), p. 1-47 |