ストック・オプション会計への公正価値基準法一本化に伴う課税ベースの拡大と繰延税金資産計上機会拡大--SFAS123号とSFAS123号(R)の比較によって

Journal name: 同志社商学 = The Doshisha business review / 同志社商学編集委員会編 62(5・6) 2011.3

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Material Type: 記事
Title: ストック・オプション会計への公正価値基準法一本化に伴う課税ベースの拡大と繰延税金資産計上機会拡大--SFAS123号とSFAS123号(R)の比較によって
Author/Editor: 内田浩徳
Author Heading: 内田浩徳
Alternative Title: Significance of fair value method in U.S stock option accounting
Periodical title: 同志社商学 = The Doshisha business review / 同志社商学編集委員会編
No. or year of volume/issue: 62(5・6) 2011.3
Volume: 62
Issue: 5・6
Pages: 332～350
Publication date of volume/issue (W3CDTF): 2011-03
ISSN (Periodical Title): 0387-2858
ISSN-L (Periodical Title): 0387-2858
Publication (Periodical Title): 京都 : 同志社大学商学会
Place of Publication (Country Code): JP
Text Language Code: jpn
NDLC: ZD11
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z3-93
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): 11050424
http://id.ndl.go.jp/bib/11050424
Bibliographic Record Category (NDL): 632