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slides
株式会社における資本と配当の概念変化
Authors
The Changing Concept of Stated Capital and Dividend in Joint-stock Corporation高岡,義幸
Publication date
31 March 2008
Publisher
広島経済大学経済学会
Abstract
Ⅰ.はじめに Ⅱ.近年の会計思考の動向 A)国際的統合化 B)収益・費用アプローチから資産・負債アプローチへ C)取得原価主義から時価主義へ Ⅲ.資本制度の変遷 A)資本金の元来の機能 B)資本金と株式との関係の変遷 C)資本と利益の関係 Ⅳ.配当概念の変革 A)資本の部╱純資産の部の構成 B)新たな配当概念とその原資 Ⅴ.おわり
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Last time updated on 14/05/2016