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医療法人の寄附金収入の会計処理に関する一考察 : 公益法人会計基準・社会福祉法人会計基準・アメリカSFASとの比較研究を踏まえて
https://doi.org/10.60172/00000366
https://doi.org/10.60172/00000366170037a5-bd28-495c-80b0-85ff948ef765
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
hsm02_027.pdf (495.6 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 公開日 | 2023-03-11 | |||||||||
| タイトル | ||||||||||
| タイトル | 医療法人の寄附金収入の会計処理に関する一考察 : 公益法人会計基準・社会福祉法人会計基準・アメリカSFASとの比較研究を踏まえて | |||||||||
| 言語 | ja | |||||||||
| タイトル | ||||||||||
| タイトル | A study of Accounting Treatment of Revenue Donations in Medical Corporations | |||||||||
| 言語 | en | |||||||||
| 言語 | ||||||||||
| 言語 | jpn | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 医療法人 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 寄附 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 医療法人会計基準 | |||||||||
| 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 | |||||||||
| ID登録 | ||||||||||
| ID登録 | 10.60172/00000366 | |||||||||
| ID登録タイプ | JaLC | |||||||||
| 著者 |
大塚, 良治
× 大塚, 良治
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| 著者（英） | ||||||||||
| 姓名 | Otsuka, Ryoji | |||||||||
| 言語 | en | |||||||||
| 抄録 | ||||||||||
| 内容記述タイプ | Abstract | |||||||||
| 内容記述 | In this paper, we studied accounting treatments of revenue donations in medical corporations. First, characters of hospitals have been examined. Although hospitals in Japan are not-for-profit organizations, actually retained earnings are distributed to financial subscribers in dissolution of medical corporations. The reformation of healthcare system has affected accounting treatments of revenue donations in medical corporations. We have examined accounting treatments of revenue donations in medical corporations. Additionally, we have studied accounting treatments of revenue donations in social welfare corporations, public-interest corporations, and Statement of Financial Accounting Standards(SFAS). In Japan, although entities other than medical corporations are also management hospitals, each accounting treatments of revenue donations in each accounting standards lead different consequences of medical corporations, social welfare corporations and public-interest corporations. Presently, the accounting standard of medical corporations have not been established. We must study establishing rules of accounting treatments of revenue donations in the accounting standard of medical corporations. | |||||||||
| 言語 | en | |||||||||
| 書誌情報 |
広島国際大学医療経営学論叢 en : The Bulletin of Department of Health Services Management, Hiroshima International University 号 2, p. 27-36, 発行日 2009-03-31 |
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| 出版者 | ||||||||||
| 出版者 | 広島国際大学医療福祉学部医療経営学科 | |||||||||
| 著者版フラグ | ||||||||||
| 出版タイプ | VoR | |||||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||
