書誌事項
- タイトル別名
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- Accounting for the Impairment of Fixed Assets and Historical Cost Basis Accounting
- ゲンソン カイケイ ト シュトク ゲンカ シュギ カイケイ ノ ロンリ
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抄録
In this paper, I examin the logical relationship between accounting for the impairment of fixed assets and historical cost basis accounting. In my opinion, there are two theories underlying historical cost basis accounting. One is the residual usefullness theory. The other is the invested fund theory. Accounting for the impairment of fixed assets differs depending on the theory underlying historical cost basis accounting. Accounting standards for impairment of fixed assets depends on residual usefullness theory. I think, however, that residual usefullness theory is not appropriate as a theory underlying historical cost basis accounting.
8
KJ00004243005
研究論文
GENERAL STUDY
収録刊行物
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- 四国大学経営情報研究所年報 = Annual bulletin of the Research Institute of Management and Information Science, Shikoku University
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四国大学経営情報研究所年報 = Annual bulletin of the Research Institute of Management and Information Science, Shikoku University 9 53-59, 2003-12-25
徳島 : 四国大学附属経営情報研究所
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詳細情報 詳細情報について
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- CRID
- 1050564287888817408
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- NII論文ID
- 110004670710
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- NII書誌ID
- AN10512720
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- ISSN
- 13417436
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- NDL書誌ID
- 6804022
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- 本文言語コード
- ja
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- 資料種別
- journal article
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- データソース種別
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- IRDB
- NDL
- CiNii Articles