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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
http://hdl.handle.net/10191/982474f5011-23eb-40b4-a0f6-98b88a24ee69
名前 / ファイル | ライセンス | アクション |
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18_0142.pdf (111.8 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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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 |
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著者別名 | ||||||
識別子 | 56543 | |||||
識別子Scheme | WEKO | |||||
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 |
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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 |