書誌事項
- タイトル別名
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- Historical studies in Japanese Accounting Practice
- ワガクニ カイケイ ジツム ニ ツイテ ノ シテキ コウサツ
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抄録
The purpose of this paper is considering a property valuation basis in accounting practice of business. A property valuation of accounting systems in the Meiji era recognized existence of defferent systems. One was legal financial accounting of the commercial law which adopted current cost basis,the other was accounting practice of business which adopted historical cost basis. Afterward,the property valuation basis in legal financial accounting of commercial law has changed to historical cost basis. So,I think that it is important to investigate the property valuation basis. Therefore,this paper has shown the important of historical cost basis in accounting practice of busines.
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 6 31-51, 2000-12-26
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
- 1390296343170613888
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- NII論文ID
- 110000487399
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- NII書誌ID
- AN10586239
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- ISSN
- 13418459
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- NDL書誌ID
- 5683348
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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
- NDL
- CiNii Articles
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- 抄録ライセンスフラグ
- 使用可