国際公会計基準における繰延フローの取扱いの変化に見る財政状態計算書概念の変質 : 資源・義務概念への転換

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Material Type: 記事
Title: 国際公会計基準における繰延フローの取扱いの変化に見る財政状態計算書概念の変質 : 資源・義務概念への転換
Author/Editor: 坂内慧
Author Heading: 坂内慧
Alternative Title: A Consideration of Transforming the Nature of Statement of Financial Position under IPSASB's Deferred Flows : Approach in the Context of Resources and Obligations
Periodical title: 一橋研究 / 一橋研究編集委員会編
No. or year of volume/issue: 43(1)=188:2018.4
Volume: 43
Issue: 1
Sequential issue number: 188
Pages: 1-14
Publication date of volume/issue (W3CDTF): 2018-04
ISSN (Periodical Title): 0286-861X
ISSN-L (Periodical Title): 0286-861X
Publication (Periodical Title): 東京 : 一橋研究編集委員会
Place of Publication (Country Code): JP
Text Language Code: jpn
NDLC: ZV1
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z22-94
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): 029136575
http://id.ndl.go.jp/bib/029136575
Bibliographic Record Category (NDL): 632