連結財務諸表における利益分配機能

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概要

• 論文の詳細を見る

• This paper is concerned with the possibility of appropriation of consolidated profit for dividends on consolidated statements. According to a lot of accounting textbooks, consolidated statements seem to be useful on the disclosure of group accounting information, but they seem not to be possible to appropriate consolidated profit, because appropriation of profit for dividends is done by only parent company. From the point of historical view, however, so many companies in the US have appropriated consolidated profit for dividends and a few of company law have presented the possibility of appropriation of consolidated profit. In this paper, the author studies critically on the US experiences of consolidated accounting and focuses on the possibility to enlarge the function of consolidated statements, not only to full disclosure of group information but to appropriation of consolidated profit.

• 日本福祉大学の論文
• 1995-01-31

著者

• 小栗 崇資

  日本福祉大学

関連論文

• コミュニケーションとエンパワーメントの経営開発 : 生協マネジメントのケーススタディ
• International Comparison with a Focus on the Structure of Accounting Regulation : Discussion of a Possible General Framework for International Accounting Harmonization.
• 連結財務諸表における利益分配機能

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