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  1. 210 大学院現代社会文化研究科
  2. 20 紀要
  3. 01 現代社会文化研究
  4. 第30号
  1. 0 資料タイプ別
  2. 03 紀要論文

会計情報の有用性 : 有用性の意義とそれへの批判

http://hdl.handle.net/10191/993
http://hdl.handle.net/10191/993
f799b43d-47f4-43d3-9b5a-ef0ae7c3625c
名前 / ファイル ライセンス アクション
18_0159.pdf 18_0159.pdf (295.9 kB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2007-04-18
タイトル
タイトル 会計情報の有用性 : 有用性の意義とそれへの批判
タイトル
言語 en
タイトル 会計情報の有用性 : 有用性の意義とそれへの批判
言語
言語 jpn
キーワード
主題Scheme Other
主題 有用性
キーワード
主題Scheme Other
主題 目的適合性
キーワード
主題Scheme Other
主題 信頼性
キーワード
主題Scheme Other
主題 意思決定有用アプローチ
キーワード
主題Scheme Other
主題 トレード・オフ
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
その他のタイトル
その他のタイトル The Usefulness of the Accounting Information
著者 岩浪, 貞芳

× 岩浪, 貞芳

WEKO 56519

岩浪, 貞芳

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著者別名
識別子 56520
識別子Scheme WEKO
姓名 Iwanami, Sadayoshi
抄録
内容記述タイプ Abstract
内容記述 FASB is prescribed about qualties of the useful accounting information for decision making in FASB Statement of Financial Accounting Concepts No.2. That is "a hierarchy of accounting qualities". First, the meaning of the account qualities is stated. Then, this regulation is established by the viewpoint of the decision usefulness approach. Therefore, a criticism argument for that account view and the accounting system is explaing. I want argument about the usefulness of the accounting information to deepen referring to these. In that case, it is necessary to discuss it based on the characteristics of the economic base of that country.
書誌情報 現代社会文化研究
en : 現代社会文化研究

巻 30, p. 149-166, 発行日 2004-07
出版者
出版者 新潟大学大学院現代社会文化研究科
ISSN
収録物識別子タイプ ISSN
収録物識別子 13458485
書誌レコードID
収録物識別子タイプ NCID
収録物識別子 AN1046766X
著者版フラグ
値 publisher
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