マクロ会計政策とミクロ会計政策にみる負債概念の広狭 : 資産除去債務にかかる会計基準からの投影

Journal name: 拓殖大学経営経理研究 = Takushoku University, the researches in management and accounting / 拓殖大学経営経理研究所編集委員会編 (121):2022.3

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Material Type: 記事
Title: マクロ会計政策とミクロ会計政策にみる負債概念の広狭 : 資産除去債務にかかる会計基準からの投影
Author/Editor: 宮川昭義
Author Heading: 宮川昭義
Periodical title: 拓殖大学経営経理研究 = Takushoku University, the researches in management and accounting / 拓殖大学経営経理研究所編集委員会編
No. or year of volume/issue: (121):2022.3
Issue: 121
Pages: 147-161
Publication date of volume/issue (W3CDTF): 2022-03
ISSN (Periodical Title): 1349-0281
ISSN-L (Periodical Title): 1349-0281
Publication (Periodical Title): 東京 : 拓殖大学経営経理研究所
Place of Publication (Country Code): JP
Text Language Code: jpn
Subject Heading: マクロ会計政策
ミクロ会計政策
負債概念
疑似客観性
NDLC: ZD25
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z4-228
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): 032184192
http://id.ndl.go.jp/bib/032184192
Bibliographic Record Category (NDL): 632