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The Concept of Fair Value in German and French Accounting Regulations, 1673-1914
https://kindai.repo.nii.ac.jp/records/16203
https://kindai.repo.nii.ac.jp/records/16203d758b60a-dd84-45d7-a493-a40f96c38c78
| Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||||
|---|---|---|---|---|---|---|---|---|
| 公開日 | 2016-06-30 | |||||||
| タイトル | ||||||||
| タイトル | The Concept of Fair Value in German and French Accounting Regulations, 1673-1914 | |||||||
| 著者 |
Hayashi, Ryoji
× Hayashi, Ryoji
|
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| 言語 | ||||||||
| 言語 | eng | |||||||
| 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 | |||||||
| アクセス権 | ||||||||
| アクセス権 | metadata only access | |||||||
| アクセス権URI | http://purl.org/coar/access_right/c_14cb | |||||||
| 版 | ||||||||
| 出版タイプ | NA | |||||||
| 出版タイプResource | http://purl.org/coar/version/c_be7fb7dd8ff6fe43 | |||||||
| 出版者 名前 | ||||||||
| 出版者 | 近畿大学商経学会 | |||||||
| 書誌情報 |
商経学叢 en : Kinki University journal of business and economics 巻 49, 号 1, p. 187-223, 発行日 2002-07-20 |
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| ISSN | ||||||||
| 収録物識別子タイプ | ISSN | |||||||
| 収録物識別子 | 04502825 | |||||||
| 抄録 | ||||||||
| 内容記述タイプ | Abstract | |||||||
| 内容記述 | [Abstract] At the dawn of the 25st century, the appearance of fair value accounting is often presented as at the least an innovation, if not a revolution. The present article on the history of 〝value〟 as used m German and French accounting regulations from 1673 to 1914 will show that although valuation at cost would seem to predominate in the first European regulations (ca. 1673-1800), fair value valuation was highly recommended by the legal community and left its mark on German and French accounting regulatinos for the whole of the nineteenth century and beyond. | |||||||
| フォーマット | ||||||||
| 内容記述タイプ | Other | |||||||
| 内容記述 | application/pdf | |||||||
