WEKO3
アイテム
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公益法人会計基準の見直し案の検討
https://nfu.repo.nii.ac.jp/records/882
https://nfu.repo.nii.ac.jp/records/88265cb6f15-33cd-431e-9485-d8384d54173d
名前 / ファイル | ライセンス | アクション |
---|---|---|
keizai26-08nomura (437.3 kB)
|
Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2003-01-31 | |||||
タイトル | ||||||
タイトル | 公益法人会計基準の見直し案の検討 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Study on the Revision Plan for Accounting Standards of Public Service Corporation | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
記事種別(日) | ||||||
値 | 論文 | |||||
記事種別(英) | ||||||
言語 | en | |||||
値 | Article | |||||
論文名よみ | ||||||
その他のタイトル | コウエキ ホウジン カイケイ キジュン ノ ミナオシ アン ノ ケントウ | |||||
著者名(日) |
野村, 秀和
× 野村, 秀和 |
|||||
著者名(英) |
Nomura, Hidekazu
× Nomura, Hidekazu |
|||||
著者所属(日) | ||||||
値 | 日本福祉大学経済学部 | |||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | The revision plan for accounting standards of public service corporation in japan has published in december 2001. The examination of this reform plan has started from scandals of public service corporation. The revision plan has indicators of business efficiency in the book of netasset counting and conforms to business accounting standards except special reasons. Then, the introduction of opinions on the revision plan follows as cpa's, famous cpa murayama and jicpa's. Not for profit organization included public service corporation cannot pay a dividend, but have to take capital funds and keep to be profitable for long terms. NPO's business success is indispensable to network with citizen, private enterprise and administration. This revision plan for accounting standards of public service corporation has to contribute to mission of NPO. | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10367370 | |||||
書誌情報 |
日本福祉大学経済論集 巻 26, p. 107-118, 発行日 2003-01-31 |