@article{oai:serve.repo.nii.ac.jp:00001700,
 author = {山田, ひとみ and Yamada, Hitomi},
 issue = {第1号},
 journal = {聖学院大学論叢, The Journal of Seigakuin University},
 month = {Oct},
 note = {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。「指示文書」が当期業績主義を採用した理由の一つとして，アメリカ会計士協会の会計原則の存在があったと考えられる。本稿では「指示文書」とAIA の会計原則との比較を試みた。, 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”. One of the reasons why the “Instructional documentations”adopted the “Current operating performance theory” was because it included the “A Statement of Accounting Principles” of the “American Institute of Accounting”. This paper compares the “Instructional documentations” to “A Statement of Accounting Principles (AIA)”.},
 pages = {61--69},
 title = {GHQ／SCAP「指示文書」における当期業績主義損益計算書（上）},
 volume = {第29巻},
 year = {2016},
 yomi = {ヤマダ, ヒトミ}
}