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GHQ/SCAP「指示文書」における比較貸借対照表(下)
https://doi.org/10.15052/00003320
https://doi.org/10.15052/00003320b4f4237a-c215-47e3-865f-2ffd8f2351b8
名前 / ファイル | ライセンス | アクション |
---|---|---|
山田ひとみ_GHQSCAP「指示文書」における比較貸借対照表(下) _聖学院大学論叢30-2.pdf (3.6 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2018-03-23 | |||||
タイトル | ||||||
タイトル | GHQ/SCAP「指示文書」における比較貸借対照表(下) | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Preparation of Comparative Balance Sheets and Accounting Practices in Instructional Documents of the GHQ/SCAP(Part II) | |||||
言語 | ||||||
言語 | jpn | |||||
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 | 比較貸借対照表 | |||||
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 | Comparative Balance Sheet | |||||
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 | 10.15052/00003320 | |||||
ID登録タイプ | JaLC | |||||
著者 |
山田, ひとみ
× 山田, ひとみ× Hitomi, YAMADA |
|||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | 本稿では「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試みた。調査の結果,日本における代表的な財閥本社2社と紡績会社2社,合計4社の1946―1947年の比較貸借対照表が発見され,それらはGHQ/SCAPの「指示文書」形式と非常に近い形式と内容で作成されていたことが判明した。 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | I compared Instructional Documents with those submitted by a Japanese company to the economic and scientific section (ESS) of the GHQ/SCAP. As a result of the investigation, two representative Japanese zaibatsu and two cotton spinning companies or a total of four companies’ 1946―1947 comparative balance sheets were discovered. I found that they were very close to the “instructional documents” format required by GHQ/SCAP. As it turned out, they were generated with conforming format and content. | |||||
書誌情報 |
聖学院大学論叢 en : The Journal of Seigakuin University 巻 30, 号 2, p. 61-76, 発行日 2018-02 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 9152539 |