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Fundamental Logic of Periodic Income Determination of Financial Accounting
https://doi.org/10.34577/00004296
https://doi.org/10.34577/00004296edb8758c-3149-4781-a549-fc795a1f26cd
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
Fundamental Logic of Periodic Income Determination of Financial Accounting (1.2 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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| 公開日 | 2018-04-11 | |||||
| タイトル | ||||||
| タイトル | Fundamental Logic of Periodic Income Determination of Financial Accounting | |||||
| 言語 | ja | |||||
| タイトル | ||||||
| タイトル | Fundamental Logic of Periodic Income Determination of Financial Accounting | |||||
| 言語 | en | |||||
| 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 | 10.34577/00004296 | |||||
| ID登録タイプ | JaLC | |||||
| アクセス権 | ||||||
| アクセス権 | open access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
| 著者 |
Miyazaki, Nobuyuki
× Miyazaki, Nobuyuki |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | Until now business income has been a most fundamental concept in accounting, where the principle of matching cost with revenue has been the central feature of double-entry book keeping system. It is, however, quite obvious that now there is little agreement among researchers and CPAs regarding (1) the nature of income, (2) the structure and mechanism of income determination and (3) the essential elements of income determination. This study will focus on the importance of “business activities” in an enterprise which generates income as well as the transformation from original activities to artificial ones so as to theoretically solve these complex problems. |
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| 言語 | en | |||||
| 書誌情報 |
ja : 社会科学ジャーナル 号 85, p. 69-83, 発行日 2018-03-31 |
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| 出版者 | ||||||
| 出版者 | 国際基督教大学 | |||||
| 言語 | ja | |||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 04542134 | |||||
