MD&Aに開示される...

MD&Aに開示される「重要な会計上の見積り」 : SECにおけるディスクロージャーの透明性模索

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MD&Aに開示される「重要な会計上の見積り」 : SECにおけるディスクロージャーの透明性模索

Call No. (NDL)
Z71-L424
Bibliographic ID of National Diet Library
025916720
Material type
記事
Author
杉本 絢
Publisher
東京 : 日本経営会計学会
Publication date
2012-10
Material Format
Paper
Journal name
経営会計研究 / 日本経営会計学会 編 17(1):2012.10
Publication Page
p.53-66
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Paper

Material Type
記事
Author/Editor
杉本 絢
Author Heading
Alternative Title
MD&A Disclosure of "Critical Accounting Estimates" : How did the SEC Improve Transparency of Disclosure?
Periodical title
経営会計研究 / 日本経営会計学会 編
No. or year of volume/issue
17(1):2012.10
Volume
17
Issue
1
Pages
53-66