情報提供会計としての時価・減損会計 : 取得原価主義会計からの再考

概要

論文の詳細を見る
Business accounting has accomplished the change from current cost accounting to current value accounting. Business accounting can be divided into the interest adjustment accounting for interest adjustment of a company, and the information offer accounting for investment support in a securities market from the first. The change of the present accounting is to the accounting information study which sets offering of company information as the main purpose from the accountancy centering on a book entry. However, it does not mean that the acquisition-cost accounting of the change to current value accounting is lost. It is adding market price information to acquisition-cost accounting. Accountancy must take in and improve the viewpoint of business information other than accounting information. Accountancy has the necessity of strengthening the information-viewpoint of accounting with the viewpoint of the economic strategy of a country.
東海学園大学の論文
2004-03-31