@article{oai:bunkyo.repo.nii.ac.jp:00003344,
 author = {壹岐, 芳弘},
 journal = {情報研究, Information and Communication Studies},
 month = {1986-01-01, 2012-01-17},
 note = {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.},
 pages = {105--126},
 title = {シュミット学説における財産価値変動勘定の性格},
 volume = {7},
 year = {}
}