CF会計とFCF会計

概要

論文の詳細を見る
The purpose of this paper is to contrast CF and FCF accounting and to explain the characteristics and logic of FCF accounting. The conclusions are as follows: (1) the purpose of FCF accounting is to calculate CF that can be distributed to investors. This is calculated by the operating and financing approach. (2) FCF accounting is the one that include an item peculiar to each activity as a constituent factor in each classification of operating, investing, and financing activities. (3) On FCF accounting, in each classification of activities, a corporation tax is appropriately taken into consideration, and deduction is carried out. As a result, peculiar CF is calculated in each activity classification. Therefore, it can be said that FCF accounting is rational accounting system that recognize all calculation items including a corporation tax appropriately in each activity classification for the purpose of CF calculation that can be distributed to investors.
長崎大学の論文
2006-02-24