石油業における在庫評価の会計行動 : 国際会計基準統合化による後入先出法廃止との関連から(長谷川豪志名誉教授記念号)

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Material Type: 記事
Title: 石油業における在庫評価の会計行動 : 国際会計基準統合化による後入先出法廃止との関連から
Author/Editor: 行待三輪
Series Title: 長谷川豪志名誉教授記念号
Author Heading: 行待三輪
Alternative Title: Choice of Inventory Cost Valuation in Japanese Petroleum industry : Case study approach through IFRS Convergence
Periodical title: 京都マネジメント・レビュー
No. or year of volume/issue: (25):2014.9
Issue: 25
Pages: 39-60
Publication date of volume/issue (W3CDTF): 2014-09
ISSN (Periodical Title): 1347-5304
ISSN-L (Periodical Title): 1347-5304
Publication (Periodical Title): [京都] : 京都産業大学マネジメント研究会
Place of Publication (Country Code): JP
Text Language Code: jpn
Subject Heading: 棚卸資産
後入先出法
国際会計基準
会計行動
Inventory
LIFO
IFRS
Accounting Choice
NDLC: ZD25
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z71-H518
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): 025851391
http://id.ndl.go.jp/bib/025851391
Bibliographic Record Category (NDL): 632