@article{oai:nagasaki-u.repo.nii.ac.jp:00014887,
 author = {岡田, 裕正},
 issue = {1･2},
 journal = {経営と経済, Journal of Business and Economics},
 month = {Sep},
 note = {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., 菅家正瑞教授定年退職記念号, In Honour of Prof. Masamitsu Kanke, 經營と經濟, vol.90(1･2), pp.141-152; 2010},
 pages = {141--152},
 title = {資産負債アプローチにおける株主資本等変動計算},
 volume = {90},
 year = {2010}
}