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200 経済学部,大学院経済学研究科(Faculty/Graduate School of Economics) >
201 彦根論叢(The Hikone Ronso) >
304号 >

このアイテムの引用には次の識別子を使用してください: http://hdl.handle.net/10441/1549

タイトル: 土地開発公社における会計(3) : 滋賀県内の事例を参考にして
その他のタイトル: Accounting for Public Corporations (3) : The Prior Acquisition of Public Domain
著者: 太田, 善之
Ohta, Yoshiyuki
オオタ, ヨシユキ
発行日: 1996年12月
出版者: 滋賀大学経済学会
引用: 彦根論叢, 第304号, pp. 59-80
The Hikone Ronso, No.304, pp. 59-80
抄録: The paper(3)explains "Accounting standards for public corporation for prior acquisition of public domain" and "Budget standards for public corporation for prior acquisition of public domain." The findings of this paper are: a.The financial statements must be audited in future by an independent certified public accountant and/or audit corporation. b.The information by accrual accounting generally provides a better indication of a public corporation's performance than information about cash receipts and payments. But the accomplishments of public corporations cannot be measured in terms of sales, profit, or return on investment. That is, public corporations generally have no single indicator of performance like a business enterprise's profit. Thus, other indicators of performance need to be usually developed. The indicators must have the requisite characteristics of relevance, reliability, verifiability, and neutrality. c.Capital accounting in public corporations for prior acquisition of public domain has a particular characteristic. Its speciality is that earnings are not available for dividends and need not be distributed externally. All retained earnings are available in principle for reinvestment, for example renewal of equipments.
URI: http://hdl.handle.net/10441/1549
ISSN: 0387-5989


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