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http://hdl.handle.net/11133/667
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Title: | グレスの実体資本維持論について |
Other Titles: | グレス ノ ジッタイ シホン イジロン ニツイテ Some Considerations on Gress's Concept of Physical Capital Maintenance |
Authors: | 権, 泰殷 KWON, Tae-Eun |
Issue Date: | 31-Mar-1984 |
Publisher: | 愛知工業大学 |
Abstract: | This concept of physical capital maintenance concentrates on maintaining the productive capacity of an entity. The productive capacity is defined as the ability of an entity to produce and distribute a given quantity of goods and services during a specific time period. Under the physical capital maintenance concept, capital is defined as the operating assets of an entity. Thus, income is not recognized until a provision has been made to replace those assets. This concept of physical capital maintenance adopted in the statement of income and in the balance sheet by replacement cost accounting. |
URI: | http://hdl.handle.net/11133/667 |
Appears in Collections: | 19号
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