IASBにおけるのれんの概念の変化 : IFRS3「企業結合」からDP「企業結合-開示,のれんおよび減損」を手掛かりとして

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Material Type: 記事
Title: IASBにおけるのれんの概念の変化 : IFRS3「企業結合」からDP「企業結合-開示,のれんおよび減損」を手掛かりとして
Author/Editor: 島崎杉雄
Author Heading: 島崎杉雄
Alternative Title: Changes in the Concept of Goodwill in the IASB : Considering from IFRS 3 Business Combinations to DP Business Combinations-Disclosures, Goodwill and Impairment
Periodical title: 企業研究 / 中央大学企業研究所編
No. or year of volume/issue: (43):2023
Issue: 43
Pages: 131-151
Publication date of volume/issue (W3CDTF): 2023
ISSN (Periodical Title): 1347-9938
ISSN-L (Periodical Title): 1347-9938
Publication (Periodical Title): 八王子 : 中央大学企業研究所
Place of Publication (Country Code): JP
Text Language Code: jpn
NDLC: ZD23
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z71-J592
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): 033064097
http://id.ndl.go.jp/bib/033064097
Bibliographic Record Category (NDL): 632