｢負債と持分の区分｣問題における解決の方向性 : 概念定義と具体的な金融商品からの考察

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Material Type: 記事
Title: ｢負債と持分の区分｣問題における解決の方向性 : 概念定義と具体的な金融商品からの考察
Author/Editor: 石田万由里
Author Heading: 石田万由里
Alternative Title: Directivity for Solving the Issue of Distinguishing between Liability and Equity : Focusing on the Definition of Conceptual Framework and a Specific Financial Instrument
Periodical title: 経理知識
No. or year of volume/issue: (92):2013.9
Issue: 92
Pages: 1-19
Publication date of volume/issue (W3CDTF): 2013-09
ISSN (Periodical Title): 0389-5890
ISSN-L (Periodical Title): 0389-5890
Publication (Periodical Title): 東京 : 明治大学国家試験指導センター経理研究所
Place of Publication (Country Code): JP
Text Language Code: jpn
Subject Heading: 「負債と持分の区分」問題
金融商品
会計等式
企業主体理論 (entity theory)
資本主理論 (proprietary theory)
転換社債
一株当たり利益
NDLC: ZD31
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z4-279
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): 025051300
http://id.ndl.go.jp/bib/025051300
Bibliographic Record Category (NDL): 632