災害損失の開示と会計政策 : 阪神大震災の事例をもとに

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概要

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• The large-scale earthquake hit the Hanshin area on January 17,1995 and caused great damage to many firms. This paper examines accounting problems on casualty loss caused by Hanshin Area Earthquake. I research how much effects the earthquake has had on the firms, and which accounting method of the loss the firms have adopted. The following results were obtained. First, the earthquake caused losses to firms in all type of industry. Second, there was a difference in accounting method of casualty loss between the firms. Third, various accounting policies were adopted by respective firms to disclose casualty loss in their income statements.

• 千葉大学の論文
• 1998-06-24

著者

• 善積 康夫

  千葉大学法経学部

関連論文

• 継続性の変更と会計政策 (今野豊廣先生退官記念号)
• 災害損失の開示と会計政策 : 阪神大震災の事例をもとに

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