「選択権」規定にみるドイツ商法会計の意図 : 損益計算構造と製造原価要素に焦点をあてて(岡村勝義先生退職記念号)

Journal name: 商経論叢 = The review of economics and commerce / 神奈川大学経済学会編 55(3・4):2020.3

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Material Type: 記事
Title: 「選択権」規定にみるドイツ商法会計の意図 : 損益計算構造と製造原価要素に焦点をあてて
Author/Editor: 奥山茂
Series Title: 岡村勝義先生退職記念号
Author Heading: 奥山茂
Alternative Title: Accounting Option before and after the BilMoG Reform
Periodical title: 商経論叢 = The review of economics and commerce / 神奈川大学経済学会編
No. or year of volume/issue: 55(3・4):2020.3
Volume: 55
Issue: 3・4
Pages: 101-131
Publication date of volume/issue (W3CDTF): 2020-03
ISSN (Periodical Title): 0286-8342
ISSN-L (Periodical Title): 0286-8342
Publication (Periodical Title): 横浜 : 神奈川大学経済学会
Place of Publication (Country Code): JP
Text Language Code: jpn
NDLC: ZD11
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z3-11
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): 030491146
http://id.ndl.go.jp/bib/030491146
Bibliographic Record Category (NDL): 632