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シュミット学説における財産価値変動勘定の性格
https://bunkyo.repo.nii.ac.jp/records/3344
https://bunkyo.repo.nii.ac.jp/records/334480d63a9e-13ad-465d-9a36-4ca39ef0c55a
名前 / ファイル | ライセンス | アクション |
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BKSJ070010.pdf (1.9 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2012-01-17 | |||||
タイトル | ||||||
タイトル | シュミット学説における財産価値変動勘定の性格 | |||||
タイトル | ||||||
タイトル | The Character of "Verm?genswert?nderungskonto" in the Theory of F. Schmidt | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
壹岐, 芳弘
× 壹岐, 芳弘 |
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著者 | ||||||
Iki, Yoshihiro | ||||||
所属機関 | ||||||
文教大学情報学部 | ||||||
所属機関 | ||||||
Bunkyo University, School of Information and Communication | ||||||
内容記述 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | In the accounting theory of F. Schmidt, assets and expenses are revaluated at current replacement costs. And the differences between the current replacement costs and the historical costs are entered in "Verm?genswert?nderungskonto". F. Schmidt's accounting system is designed for the purpose of physical (material) capital maintenance. And "Verm?genswert?nderungskonto" is characterized not as income facfor but as capital factor, i.e. the account for capital adjustment (under the concept of physical capital). But it is only under certain conditions that "Verm?genswert?nderungskonto" can be characterized in that way. Generally such a characterization cannot be accepted. In this paper I will demonstrate, by showing the result of my own caluculations, that "Verm?genswert?nderungskonto" is not the account for capital adjustment. And I will explore the possibility, in the theory of F. Schmidt, of interpreting this account as income factor. | |||||
書誌情報 |
情報研究 en : Information and Communication Studies 巻 7, p. 105-126, 発行日 1986-01-01 |
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ISSN | ||||||
収録物識別子 | 03893367 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
本文言語 | ||||||
日本語 | ||||||
ID | ||||||
BKSJ070010 | ||||||
作成日 | ||||||
日付 | 2012-01-17 |