@article{oai:serve.repo.nii.ac.jp:00000860,
 author = {山田, ひとみ},
 issue = {第2号},
 journal = {聖学院大学論叢, The Journal of Seigakuin University},
 month = {Mar},
 note = {1949（昭和24）年公表の「企業会計原則」における［剰余金処分計算書］に焦点を当てGHQ/SCAP「指示文書」の影響の有無を検討した。その結果，次の２点において，GHQ/SCAP「指示文書」の影響を確認する事ができた。第１は「剰余金処分計算書」という名称において，第２は財務諸表の体系における「剰余金処分計算書」の位置付けにおいてである。, I focused on the “Statement of appropriation of unappropriated retained earnings” in “Business accounting principles” of 1949 (Showa Era 24) and the question of whether or not it influenced the GHQ/SCAP “Instructional documentations”. As a result, I was able to check two points in my confirmation of the influence of the GHQ/SCAP “Instructional documentations” on Japanese corporate accounting. The first point concerned the name “Statement of appropriation of unappropriated retained earnings” and the second point concerned the positioning of this “Statement of appropriation of unappropriated retained earnings” in the system financial statements.},
 pages = {85--99},
 title = {GHQ/SCAP「指示文書」が日本の会計基準に与えた影響：「蓄積未処分利益処分案」の分析をとおして},
 volume = {第27巻},
 year = {2015},
 yomi = {ヤマダ, ヒトミ}
}