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DCF会計と現代会計システム
http://hdl.handle.net/10069/6891
http://hdl.handle.net/10069/68911c02034b-2eaf-4578-9ac3-01aac4851ad1
名前 / ファイル | ライセンス | アクション |
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KJ00004438687.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 | 2007-03-13 | |||||
タイトル | ||||||
タイトル | DCF会計と現代会計システム | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | discounted cash flow | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | free cash flow | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | corporate valuation | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | finance accounting | |||||
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, Kiyotaka | |||||
その他のタイトル | ||||||
その他のタイトル | Discounted Cash Flow Accounting and Current Accounting System | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The purpose of this paper is to consider discounted cash flow (DCF) in accountancy, and study the meaning of the DCF accounting as an accounting system. Although it has the advantage that DCF accounting to some extent enable investment decision-making and corporate valuation, it also has the problem simultaneously. The problems are that it does not have a realistic cost of capital in this accounting system, the performance evaluation function is lacking, and the valuation method is not flexible. A trend of DCF is not necessarily in agreement with a trend of corporate earnings, and DCF accounting cannot grasp a trend of corporate earnings. Furthermore, neither assets nor a project may be flexibly estimated by this accounting system, as a result it may be underestimated. APV (adjusted present value) accounting, CFROI (cash flow return on investment) accounting, EVA (economic value added) accounting and real option accounting are advocated as what conquers such a fault of DCF accounting and inherits an advantage. However, DCF accounting is the starting points of corporate valuation and current finance accounting, and is bearing a role of the foundation of the current accounting system. | |||||
書誌情報 |
長崎大学経済学部研究年報 巻 22, p. 1-27, 発行日 2006-03-24 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 09108602 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10030515 | |||||
sortkey | ||||||
P00001-P00027 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 長崎大学経済学部研究年報. vol.22, p.1-27; 2006 |