排出量取引の会計処理におけるオンバランスの論理--キャップ&トレード型の無償割当の会計的認識と測定から
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- Material Type
- 記事
- Author/Editor
- 大橋 慶士
- Author Heading
- Alternative Title
- On the treatments of allowance in accounting for emission trading
- Periodical title
- 静岡大学経済研究 = Economic review, Shizuoka University
- No. or year of volume/issue
- 13(4) 2009.2
- Volume
- 13
- Issue
- 4
- Pages
- 25~43