Bibliographic Information
- Other Title
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- ゲンダイ カイケイ システム ノ ロンリ トウゴウ
- Logic Integration of the Contemporary Accounting System
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Abstract
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.
經營と經濟. 2007, 87(1), p. 1-47
Journal
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- 經營と經濟
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經營と經濟 87 (1), 1-47, 2007-06
長崎 : 長崎大学経済学会
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Keywords
Details 詳細情報について
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- CRID
- 1050287297239404160
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- NII Article ID
- 110006979125
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- NII Book ID
- AN00069150
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- ISSN
- 02869101
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- HANDLE
- 10069/21364
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- NDL BIB ID
- 8897380
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- Text Lang
- ja
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- Article Type
- departmental bulletin paper
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- Data Source
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- IRDB
- NDL
- CiNii Articles