Accounting Progress

Accounting Progress

Online ISSN : 2435-9947
Print ISSN : 2189-6321
ISSN-L : 2189-6321

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Issue 1 Pages 52-

Volume 2000, Issue 1

Displaying 1-9 of 9 articles from this issue

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Toward a Fair Value Accounting

Kenji Tanaka

2000 Volume 2000 Issue 1 Pages 52-61
Published: 2000
Released on J-STAGE: September 01, 2021

DOIhttps://ntrd-jsjc-gov-cn-s-1416.res.gxlib.org.cn:443/rwt/1416/https/MSYXTLUQPJUB/10.34605/jaa.2000.1_52

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The Recent Trend concerning FASB’s Conceptual Framework

Norio Takasu

2000 Volume 2000 Issue 1 Pages 62-71
Published: 2000
Released on J-STAGE: September 01, 2021

DOIhttps://ntrd-jsjc-gov-cn-s-1416.res.gxlib.org.cn:443/rwt/1416/https/MSYXTLUQPJUB/10.34605/jaa.2000.1_62

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Asset Valuation Standard Consistent with the Reason Why Accounting Earnings Exist

Hisakatsu Sakurai

2000 Volume 2000 Issue 1 Pages 72-81
Published: 2000
Released on J-STAGE: September 01, 2021

DOIhttps://ntrd-jsjc-gov-cn-s-1416.res.gxlib.org.cn:443/rwt/1416/https/MSYXTLUQPJUB/10.34605/jaa.2000.1_72

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The Usefulness of Operating Income, Operating Cash Flow, and Free Cash Flow

Nobuo Kamata

2000 Volume 2000 Issue 1 Pages 82-94
Published: 2000
Released on J-STAGE: September 01, 2021

DOIhttps://ntrd-jsjc-gov-cn-s-1416.res.gxlib.org.cn:443/rwt/1416/https/MSYXTLUQPJUB/10.34605/jaa.2000.1_82

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Cash Flow Management and a Paradigm Shift in Management Accounting

Yoshikazu Toyoshima

2000 Volume 2000 Issue 1 Pages 95-106
Published: 2000
Released on J-STAGE: September 01, 2021

DOIhttps://ntrd-jsjc-gov-cn-s-1416.res.gxlib.org.cn:443/rwt/1416/https/MSYXTLUQPJUB/10.34605/jaa.2000.1_95

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Which should be used between Accrural Basis and Cash Flow Accounting

Michiharu Sakurai

2000 Volume 2000 Issue 1 Pages 107-114
Published: 2000
Released on J-STAGE: September 01, 2021

DOIhttps://ntrd-jsjc-gov-cn-s-1416.res.gxlib.org.cn:443/rwt/1416/https/MSYXTLUQPJUB/10.34605/jaa.2000.1_107

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Audit Risk Model

Points to overcome the functional defects against fraudulent reporting

Hisashi Yamaura

2000 Volume 2000 Issue 1 Pages 115-124
Published: 2000
Released on J-STAGE: September 01, 2021

DOIhttps://ntrd-jsjc-gov-cn-s-1416.res.gxlib.org.cn:443/rwt/1416/https/MSYXTLUQPJUB/10.34605/jaa.2000.1_115

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Perspective of the CPA Auditing

Shinji Hatta

2000 Volume 2000 Issue 1 Pages 125-134
Published: 2000
Released on J-STAGE: September 01, 2021

DOIhttps://ntrd-jsjc-gov-cn-s-1416.res.gxlib.org.cn:443/rwt/1416/https/MSYXTLUQPJUB/10.34605/jaa.2000.1_125

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About Objects of Auditing from a Theoretical Framework’s Viewpoint

Fumio Naito

2000 Volume 2000 Issue 1 Pages 135-145
Published: 2000
Released on J-STAGE: September 01, 2021

DOIhttps://ntrd-jsjc-gov-cn-s-1416.res.gxlib.org.cn:443/rwt/1416/https/MSYXTLUQPJUB/10.34605/jaa.2000.1_135

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