Study of Historical Cost Accounting Theory by Hideki Fujii

DOI

Bibliographic Information

Other Title
  • 藤井秀樹による取得原価主義会計学説の研究

Abstract

<p>This study was conducted in September 2020, and the papers under research in the preliminary drafts of the Japan Society of Business Diagnostics’ National Congress, “Accounting Evaluation theory in Hideki Fujii’s theory”, and research presentations were added and corrected based on the submission of papers by the Japan Business Diagnostic Society. From the latter half of the 1990s to the early 2000’s, there was a big change in the accounting system. Fujii pioneered the relationship between acquisition cost principle and feasibility basis. And, Fujii carried out the life acquisition cost principle, and developed a consistent theory from beginning to end. The research question of this report is an academic reason why Fujii stuck to the acquisition cost principle accounting.</p>

Journal

Keywords

Details 詳細情報について

  • CRID
    1390291767987747200
  • DOI
    10.11287/jmda.21.52
  • ISSN
    18824544
    18834930
  • Text Lang
    ja
  • Data Source
    • JaLC
  • Abstract License Flag
    Disallowed

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