書誌事項
- タイトル別名
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- The Property Valuation Basis in the Early Japanese Commercial Law
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抄録
The purpose of this paper is considering a relation between property valuation basis and protection of creditors' interests in the early Japanese commercial law. Accounting systems in the early Meiji era recognized existence of differet systems. One was legal financial accounting of the Japnese commercial law which was derived from German institution,the other was accounting practice of business which was derived from Englandand the US. In establishing Japanese commercial law,the property valuation basis adoptedcurrent cost basis. The Japanese accounting practice adopted historical cost basis. However,current cost basis had the limitation for protection of creditors'interests. Afterward,the property valuation basis has changed historical cost basis in legal financial accounting Japanese commercial law. I tkink that it is important to investigate the property valuation basis. Therefore,this paper has shown the changing process of the property valuation basis for protection of creditors'interests.
収録刊行物
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- 社会情報学研究
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社会情報学研究 4 139-149, 1998-11-26
呉大学社会情報学部
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詳細情報 詳細情報について
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- CRID
- 1390014868193929856
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- NII論文ID
- 110000487385
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- NII書誌ID
- AN10586239
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- ISSN
- 13418459
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- 本文言語コード
- ja
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- データソース種別
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- JaLC
- IRDB
- CiNii Articles
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- 抄録ライセンスフラグ
- 使用可