現代会計システムの論理統合

概要

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The purpose of this paper is to integrate various contemporary accounting systems logically and build a general form of the accounting system. It is the accounting system that applies real option value as a valuation basis and earning power unit as a measurement unit, uses market related discount rate as a discount rate of valuation basis and weighted average cost of capital as a discount rate of measurement unit, and considers changes of the capital structure. This general form of contemporary accounting system is called as the contemporary fair value accounting which can evaluate properly both the corporate performances and the corporate values.