Item Type |
Article |
ID |
|
Preview |
Image |
|
Caption |
|
|
Full text |
AN00234698-20180400-0077.pdf
Type |
:application/pdf |
Download
|
Size |
:3.2 MB
|
Last updated |
:Apr 25, 2019 |
Downloads |
: 1906 |
Total downloads since Apr 25, 2019 : 1906
|
|
Release Date |
|
Title |
Title |
非財務情報の開示 : 自己創設無形資産を中心として
|
Kana |
ヒザイム ジョウホウ ノ カイジ : ジコ ソウセツ ムケイ シサン オ チュウシン トシテ
|
Romanization |
Hizaimu jōhō no kaiji : jiko sōsetsu mukei shisan o chūshin toshite
|
|
Other Title |
Title |
On the disclosure of non-financial information : focus on internally generated intangibles
|
Kana |
|
Romanization |
|
|
Creator |
Name |
深井, 忠
|
Kana |
フカイ, タダシ
|
Romanization |
Fukai, Tadashi
|
Affiliation |
慶應義塾大学商学部
|
Affiliation (Translated) |
|
Role |
|
Link |
|
|
Edition |
|
Place |
|
Publisher |
Name |
慶應義塾大学出版会
|
Kana |
ケイオウ ギジュク ダイガク シュッパンカイ
|
Romanization |
Keiō gijuku daigaku shuppankai
|
|
Date |
Issued (from:yyyy) |
2018
|
Issued (to:yyyy) |
|
Created (yyyy-mm-dd) |
|
Updated (yyyy-mm-dd) |
|
Captured (yyyy-mm-dd) |
|
|
Physical description |
|
Source Title |
Name |
三田商学研究
|
Name (Translated) |
Mita business review
|
Volume |
61
|
Issue |
1
|
Year |
2018
|
Month |
4
|
Start page |
77
|
End page |
91
|
|
ISSN |
|
ISBN |
|
DOI |
|
URI |
|
JaLCDOI |
|
NII Article ID |
|
Ichushi ID |
|
Other ID |
|
Doctoral dissertation |
Dissertation Number |
|
Date of granted |
|
Degree name |
|
Degree grantor |
|
|
Abstract |
会計情報の有用性の低下が洋の東西を問わず主張されており, その要因の1つにブランドや顧客関係といった自己創設無形資産が資産計上されていないことが指摘される。本稿では, 有用性の低下を主張する論者と反対論者の論拠を検討し, それを受けて自己創設無形資産のオンバランス化の是非を検討する。次いで非財務情報を財務情報とは信頼性の違いから異質の情報と見て, 両者を別個の報告書で開示すること, 但し両者のコネクティビティを図ることによって企業活動(ビジネスモデル)の全貌を理解し易くすることを提唱する。残された課題として非財務情報の保証の問題を取り上げる。
It is argued that the usefulness of accounting information has been deteriorated for decades regardless of the East and the West of the ocean, and one of its factors is that intangibles such as brands and customer relationships are not capitalized on the balance sheets. In this paper, we consider the pros and cons of arguments on the recognition of internally generated intangibles. And we consider financial and non-financial information are different from the view point of reliability, so I propose those information should be disclosed in the separate report and also should be connected each other so as to make them easy to understand the whole picture of the company's business model. An issue on assurance of non-financial information remains as a future task.
|
|
Table of contents |
|
Keyword |
|
NDC |
|
Note |
|
Language |
|
Type of resource |
|
Genre |
|
Text version |
|
Related DOI |
|
Access conditions |
|
Last modified date |
|
Creation date |
|
Registerd by |
|
History |
Aug 7, 2018 | | インデックス を変更 |
Apr 25, 2019 | | 本文,版,抄録 内容 を変更 |
|
|
Index |
|
Related to |
|