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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29号
  1. 0 資料タイプ別
  2. 03 紀要論文

有価証券の評価差額を巡る商法会計上の論点 : 企業会計と商法会計の相違点を中心として

http://hdl.handle.net/10191/982
474f5011-23eb-40b4-a0f6-98b88a24ee69
名前 / ファイル ライセンス アクション
18_0142.pdf 18_0142.pdf (111.8 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 有価証券の評価差額を巡る商法会計上の論点 : 企業会計と商法会計の相違点を中心として
タイトル
言語 en
タイトル 有価証券の評価差額を巡る商法会計上の論点 : 企業会計と商法会計の相違点を中心として
言語
言語 jpn
キーワード
主題Scheme Other
主題 時価評価
キーワード
主題Scheme Other
主題 評価差額
キーワード
主題Scheme Other
主題 商法会計
キーワード
主題Scheme Other
主題 配当規制
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 On Contradiction between Commercial Law and Business Accounting Principles with Respect to Unrealized Holding Gains and Losses for Trading Securities
著者 高山, 浩

× 高山, 浩

WEKO 56542

高山, 浩

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著者別名
識別子
識別子 56543
識別子Scheme WEKO
姓名
姓名 Takayama, Hiroshi
抄録
内容記述タイプ Abstract
内容記述 The fair-value evaluation of securities is permitted but not required in commercial-law accounting. Although unrealized holding gains and losses arising from the difference between the fair value and the historical cost of trading securities constitutes period profit or loss according to business accounting principles, according to commercial law, dividends are not paid on this unrealized holding gains. There therefore seems to exist a contradiction between commercial law and business accounting principles, with respect to this payment of dividends on real period profit from trading securities.
書誌情報 現代社会文化研究
en : 現代社会文化研究

巻 29, p. 131-143, 発行日 2004-03
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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