会計 IFRS及びIASの解説(第28回)IAS21「外国為替レート変動の影響」、IFRIC16「在外営業活動体に対する純投資のヘッジ」
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- Material Type
- 記事
- Author/Editor
- 中井 雄一郎
- Author Heading
- Periodical title
- 会計・監査ジャーナル : 日本公認会計士協会機関誌 / 日本公認会計士協会 編
- No. or year of volume/issue
- 23(1) (通号 666) 2011.1
- Volume
- 23
- Issue
- 1
- Sequential issue number
- 666
- Pages
- 27～39