将来減算一時差異と将来加算一時差異は相殺しない資産除去債務に係る税効果のポイント (特集複数の会計基準との関係を整理「固定資産」の税効果会計)

将来減算一時差異と将来加算一時差異は相殺しない資産除去債務に係る税効果のポイント

(特集複数の会計基準との関係を整理「固定資産」の税効果会計)

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Material Type: 記事
Title: 将来減算一時差異と将来加算一時差異は相殺しない資産除去債務に係る税効果のポイント
Author/Editor: 武澤玲子
Series Title: 特集複数の会計基準との関係を整理「固定資産」の税効果会計
Author Heading: 武澤玲子
Periodical title: 旬刊経理情報
No. or year of volume/issue: (1333):2012.12.10
Issue: 1333
Pages: 19-23
Publication date of volume/issue (W3CDTF): 2012-12-10
ISSN (Periodical Title): 0914-3920
ISSN-L (Periodical Title): 0914-3920
Publication (Periodical Title): 東京 : 中央経済社 ; 1973-
Place of Publication (Country Code): JP
Text Language Code: jpn
NDLC: ZD25
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z4-335
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): 024107910
http://id.ndl.go.jp/bib/024107910
Bibliographic Record Category (NDL): 632