open access

https://hdl.handle.net/2115/81804

The Characteristics and Issues of Public Enterprises Accounting: Focusing on Retained Earnings and Supplemental Financial Resources for Capital Accounts

英語

retained earnings

2021-03-31

北海道大学公共政策大学院

Annals, Public Policy Studies

15

145-161

Water utility operators use public enterprises accounting practices to enable an accurate understanding of the status of their assets. Public enterprises accounting distinguishes between operating accounts and capital accounts, and capital accounts are characterized by having a chronic deficit. However, descriptions of the financial resources that cover these deficits are extremely rudimentary and inadequate, and it is impossible to directly ascertain the level of retained earnings that have been built up in support of financial resources. Therefore, this paper gives a detailed description of the supplemental financial resources and identifies a technique for ascertaining the retained earnings.

紀要論文

Version of Record

1881-9818

AA12291642