収益認識会計基準の現状と課題--「IASB公開草案:顧客との契約から生じる収益」の検討

Journal name: 富大経済論集 = The journal of economic studies, University of Toyama : 富山大学紀要 / 編集委員会編 56(3) 2011.3

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Material Type: 記事
Title: 収益認識会計基準の現状と課題--「IASB公開草案:顧客との契約から生じる収益」の検討
Author/Editor: 藪下保弘
鈴木基史
Author Heading: 藪下保弘
鈴木基史
Alternative Title: The Current State and Problem of Accounting Standard for Revenue Recognition: on the Exposure Draft "Revenue from Contracts with Customers"
Periodical title: 富大経済論集 = The journal of economic studies, University of Toyama : 富山大学紀要 / 編集委員会編
No. or year of volume/issue: 56(3) 2011.3
Volume: 56
Issue: 3
Pages: 525～541
Publication date of volume/issue (W3CDTF): 2011-03
ISSN (Periodical Title): 0286-3642
ISSN-L (Periodical Title): 0286-3642
Publication (Periodical Title): 富山 : 富山大学経済学部
Place of Publication (Country Code): JP
Text Language Code: jpn
Subject Heading: 概念フレームワーク
履行義務
経済的実質
回収可能性
NDLC: ZD11
Target Audience: 一般
Holding library: 国立国会図書館
Call No.: Z3-121
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): 11069962
http://id.ndl.go.jp/bib/11069962
Bibliographic Record Category (NDL): 632