低価主義の理論と減損会計の理論

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Material Type: 記事
Title: 低価主義の理論と減損会計の理論
Author/Editor: 平井克彦
Author Heading: 平井克彦
Alternative Title: Theory for cost or market, whichever is lower and theory for impairment accounting
Periodical title: 経理知識
No. or year of volume/issue: (88) 2009.9
Issue: 88
Pages: 1～13
Publication date of volume/issue (W3CDTF): 2009-09
ISSN (Periodical Title): 0389-5890
ISSN-L (Periodical Title): 0389-5890
Publication (Periodical Title): 東京 : 明治大学国家試験指導センター経理研究所
Place of Publication (Country Code): JP
Text Language Code: jpn
Subject Heading: 資産概念
資産の価値
期間損益計算
投資額の回収可能性
有用な資産価値の繰越
NDLC: ZD31
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z4-279
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): 10559890
http://id.ndl.go.jp/bib/10559890
Bibliographic Record Category (NDL): 632