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我が国の会計機能の特徴 : トライアングル体制における会計の機能
http://hdl.handle.net/10191/961
http://hdl.handle.net/10191/961d383f46c-18e0-469b-979b-0d50ca824e12
名前 / ファイル | ライセンス | アクション |
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18_0126.pdf (148.3 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 | 我が国の会計機能の特徴 : トライアングル体制における会計の機能 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | 我が国の会計機能の特徴 : トライアングル体制における会計の機能 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 利害調整機能 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 情報提供機能 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 意思決定有用性アプローチ | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 会計制度 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | トライアングル体制 | |||||
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 | The Characteristics of the Account Function in Japan | |||||
著者 |
岩浪, 貞芳
× 岩浪, 貞芳 |
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著者別名 | ||||||
識別子 | 56563 | |||||
識別子Scheme | WEKO | |||||
姓名 | Iwanami, Sadayoshi | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | An account has the function which adjusts interest and which provides information. As for the United States, it has been insisting on the function of the information provision strongly since ASOBAT was announced officially in 1966. After that, decision-usefulness approach is made a criterion in the Statement of Financial Accounting Concepts, and it reachs the present. On the other hand, it is said that Japanese accounting system is a triangle system, and there is a big difference in comparison with the accounting system of the United States. Therefore, an account function in Japan can be thought to have the characteristics which are different from the account function of the United States. | |||||
書誌情報 |
現代社会文化研究 en : 現代社会文化研究 巻 28, p. 65-82, 発行日 2003-11 |
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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 |