@article{oai:serve.repo.nii.ac.jp:00003004,
 author = {山田, ひとみ and Hitomi, Yamada},
 issue = {2},
 journal = {聖学院大学論叢, The Journal of Seigakuin University},
 month = {Mar},
 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。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。, 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).},
 pages = {71--87},
 title = {GHQ/SCAP「指示文書」における当期業績主義損益計算書（下）},
 volume = {29},
 year = {2017},
 yomi = {ヤマダ, ヒトミ}
}