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Please use this identifier to cite or link to this item: http://hdl.handle.net/11133/667

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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