資産の下向的評価損失を巡る会計と税務の対立と交錯 : 債務(損失)確定主義と公正価値会計との相克

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Material Type: 記事
Title: 資産の下向的評価損失を巡る会計と税務の対立と交錯 : 債務(損失)確定主義と公正価値会計との相克
Author/Editor: 小林裕明
Author Heading: 小林裕明
Alternative Title: A study on the conflict and intertwine of the accounting standards and the tax law in asset losses
Periodical title: 岡山大学経済学会雑誌 = Okayama economic review
No. or year of volume/issue: 43(3):2011.12
Volume: 43
Issue: 3
Pages: 131-143
Publication date of volume/issue (W3CDTF): 2011-12
ISSN (Periodical Title): 0386-3069
ISSN-L (Periodical Title): 0386-3069
Publication (Periodical Title): 岡山 : 岡山大学経済学会
Place of Publication (Country Code): JP
Text Language Code: jpn
NDLC: ZD11
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z3-940
Data Provider (Database): 国立国会図書館 : 国立国会図書館雑誌記事索引
https://ndlsearch.ndl.go.jp
Bibliographic ID (NDL): 023440849
http://id.ndl.go.jp/bib/023440849
Bibliographic Record Category (NDL): 632