災害損失の開示と会計政策 : 阪神大震災の事例をもとに   :   Accounting Problems on Casualty Loss : The Case of Hanshin Area Earthquake 

タイトル (ヨミ) ソンガイ ソンシツ ノ カイジ ト カイケイ セイサク ハンシン ダイシンサイ オ モトニ
作成者 善積, 康夫
作成者の別表記 Yoshizumi, Yasuo
日本十進分類法 (NDC) 330
内容 The large-scale earthquake hit the Hanshin area on January 17,1995 and caused great damage to many firms. This paper examines accounting problems on casualty loss caused by Hanshin Area Earthquake. I research how much effects the earthquake has had on the firms, and which accounting method of the loss the firms have adopted. The following results were obtained. First, the earthquake caused losses to firms in all type of industry. Second, there was a difference in accounting method of casualty loss between the firms. Third, various accounting policies were adopted by respective firms to disclose casualty loss in their income statements.
公開者 千葉大学経済学会
コンテンツの種類 紀要論文 Departmental Bulletin Paper
DCMI資源タイプ text
ファイル形式 application/pdf
ISSN 0912-7216
NCID AN10005358
掲載誌情報 千葉大学経済研究 Vol.13 no.1 page.45-70 (19980624)
情報源 Economic journal of Chiba University
言語 日本語
著者版フラグ publisher

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