資金計算書の国際比較 : 国際会計基準第7号との比較検討を中心にして

概要

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　In recent years, a considerable amount of accounting research has been conducted in the area of international accounting. This interest has resulted from the growth of international trade and of multinational corporations.　However, no research was mad e in the area of international Comparison of fund statements.　The purpose of this study is to compare the International Accounting Standard No.7 with the domestic fund statement requirements in five countries.