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事象理論を基礎とした多欄式財務諸表の構築

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事象理論を基礎とした多欄式財務諸表の構築

Material type
文書・図像類
Author
竹島, 貞治ほか
Publisher
-
Publication date
2020-04-28
Material Format
Digital
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金沢大学人間社会研究域経済学経営学系本研究は、公正価値会計の開示問題への一つの解決策として、事象理論における多欄式財務諸表のアイディアを具体化し、貸借対照表と損益計算書の両方において公正価値会計データをそれ以外の会計データと区別して開示する新たな財務諸表モデルを提案する。この新たなモデルにより、会計...

Related materials as well as pre- and post-revision versions

https://kaken.nii.ac.jp/search/?qm=50312533

https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-16K03983/

https://kaken.nii.ac.jp/report/KAKENHI-PROJECT-16K03983/16K03983seika/

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Digital

Material Type
文書・図像類
Title
事象理論を基礎とした多欄式財務諸表の構築
Author/Editor
竹島, 貞治
Takeshima, Sadaharu
Author Heading
竹島, 貞治
Takeshima, Sadaharu
Publication Date
2020-04-28
Publication Date (W3CDTF)
2020-04-28
Alternative Title
Construction of Multi-Column Financial Statements Based on the Events Theory
Periodical title
令和1(2019)年度 科学研究費補助金 基盤研究(C) 研究成果報告書 = 2019 Fiscal Year Final Research Report
No. or year of volume/issue
2016-04-01 - 2020-03-31
Volume
2016-04-01 - 2020-03-31