書誌事項
- タイトル別名
-
- A Study on the Improvement of the Complexities in Accounting Standards of School Corporations
- ガッコウ ホウジン カイケイ キジュン ノ フクザツセイ ノ カイゼン ニ ツイテ ノ ケントウ
この論文をさがす
抄録
The Accounting Standards of School Corporations has been pointed out to be complicated for a long time. Therefore, many people couldn’t understand its contents. But recently school corporations have been required to publicly disclose their financial status. The Accounting Standards of School Corporations have had to adapt their own rules according to the prevailing social needs. But it is not easy to revise the rules as they have to endow the Japanese government system. Thus, in this paper I make a proposal for the implementation of changes which would not be too drastic so as to confuse the current accounting practice. without. In summary, my proposal is to divide the fund for acquisition of fixed properties into three types: initial funds, donations from donors and funds from student tuition. Initial funds and donations from donors should be recorded as fundamental net assets, and only properties from Initial funds should be depreciated.
収録刊行物
-
- 国際研究論叢 : 大阪国際大学紀要
-
国際研究論叢 : 大阪国際大学紀要 37 (3), 73-86, 2024-03
守口 : 大阪国際大学 ; 1989-
- Tweet
キーワード
詳細情報 詳細情報について
-
- CRID
- 1050862732252136448
-
- NII書誌ID
- AN10110523
-
- ISSN
- 09153586
-
- NDL書誌ID
- 033430548
-
- 本文言語コード
- ja
-
- 資料種別
- departmental bulletin paper
-
- データソース種別
-
- IRDB
- NDL