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GHQ/SCAP「指示文書」における当期業績主義損益計算書(下)
https://doi.org/10.15052/00002986
https://doi.org/10.15052/0000298653010608-f021-40bc-b001-cb4845c969b0
名前 / ファイル | ライセンス | アクション |
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山田ひとみ_GHQ/SCAP「指示文書」における当期業績主義損益計算書(下)_聖学院大学論叢29-2 (438.8 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2017-07-11 | |||||
タイトル | ||||||
タイトル | GHQ/SCAP「指示文書」における当期業績主義損益計算書(下) | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | “Current Operating Performance” Type of Income Statement in the “Instructional Documentations” of the GHQ/SCAP (Part II) | |||||
言語 | ||||||
言語 | eng | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | インストラクション | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 連合国軍総司令部 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 当期業績主義 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 損益計算書 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 鐘淵紡績株式会社 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Instructions | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | GHQ/SCAP | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Current operating performance theory | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Profit and Loss Statement | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.15052/00002986 | |||||
ID登録タイプ | JaLC | |||||
著者 |
山田, ひとみ
× 山田, ひとみ× Hitomi, Yamada |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | GHQ/SCAP「指示文書」における損益計算書は,当期業績主義と呼ばれる利益概念を採用していた。本稿では「指示文書」とAIAの会計原則との比較を試みた。また,「指示文書」と日本の会社がESSに提出した英文財務諸表との比較分析を行った。 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The income statement in the “Instructional Documentations” of the GHQ/SCAP (Records of General Headquarters Supreme Commander for the Allied Powers) adopted a profit concept called “Current operating performance theory.” This paper compares the “Instructional Documentations” to “A Statement of Accounting Principles (AIA).” I compared the “Instructional Documentations” with the document which a Japanese company submitted to the ESS (the Economic and Scientific Section of the GHQ/SCAP). |
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書誌情報 |
聖学院大学論叢 en : The Journal of Seigakuin University 巻 29, 号 2, p. 71-87, 発行日 2017-03 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 9152539 |