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ヨルディの二元的資本維持論 : 近年の英国における公的提案との比較
https://bunkyo.repo.nii.ac.jp/records/3446
https://bunkyo.repo.nii.ac.jp/records/34469205dce0-871f-4cb0-a233-63c0694d4637
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
BKSJ170002.pdf (993.0 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||
|---|---|---|---|---|---|---|---|---|
| 公開日 | 2012-01-17 | |||||||
| タイトル | ||||||||
| タイトル | ヨルディの二元的資本維持論 : 近年の英国における公的提案との比較 | |||||||
| タイトル | ||||||||
| タイトル | The Concept of Dualistic Capital Maintenance by Hans R.Jordi : Comparison with Recent Official Proposals in England | |||||||
| 言語 | ||||||||
| 言語 | jpn | |||||||
| 資源タイプ | ||||||||
| 資源タイプ | departmental bulletin paper | |||||||
| タイトル カナ | ||||||||
| その他のタイトル | ヨルディ ノ ニゲンテキ シホン イジロン キンネン ノ エイコク ニ オケル コウテキ テイアン トノ ヒカク | |||||||
| 著者 |
壹岐, 芳弘
× 壹岐, 芳弘
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| 著者 | ||||||||
| 値 | Iki, Yoshihiro | |||||||
| 所属機関 | ||||||||
| 値 | 文教大学情報学部 | |||||||
| 内容記述 | ||||||||
| 内容記述タイプ | Abstract | |||||||
| 内容記述 | Periodic income is measured after capital at the beginning of the period has been maintained. Capital maintenance has been considered to be a central theme in the measurement of income particularly under inflationary conditions. And two main concepts of capital maintenance have been advocated in the literature of inflation accounting : the physical capital maintenance concept, and the real capital maintenance concept. These two concepts have been regarded as mutually exclusive. Recently, however, some ideas that intend to incorporate them in a single accounting system, i. e. concepts of dualistic capital maintenance, have been proposed. Among such proposals, the followings are well-known : The Accounting Standards Committee (ASC)'s "Accounting for the effects of changing prices : a Handbook, 1986 "and The Accounting Standards Board (ASB) 's " Statement of Principles Chapter 5 : Measurement in financial statements, Discussion Draft, 1993". I have already examined these two proposals in another paper. But it is generally unknown that an analogous idea had been ealier proposed by Hans R.Jordi in "Inflation Accounting ? Vorschlag zur Ber?cksichtigung der Finanzierung bei tageswertiger Rechnungslegung : Die Realkapitalver?nderungsrechnung, Bern and Stuttgart, 1980". In this paper, I will first introduce the concept of dualistic capital maintenance (zweidimensionale Erhaltungskonzeption) by Jordi and then examine the concept in comparison with the ideas shown by the above official proposals in England. | |||||||
| 書誌情報 |
情報研究 en : Information and Communication Studies 巻 17, p. 1-12, 発行日 1996-01-01 |
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| 出版者 | ||||||||
| 出版者 | 文教大学 | |||||||
| ISSN | ||||||||
| 収録物識別子タイプ | ISSN | |||||||
| 収録物識別子 | 03893367 | |||||||
| 著者版フラグ | ||||||||
| 出版タイプ | VoR | |||||||
| 本文言語 | ||||||||
| 値 | 日本語 | |||||||
| ID | ||||||||
| 値 | BKSJ170002 | |||||||
