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戦前期日本の財務会計制度の展開の再検討 :
商法計算規定
・会計実務・「財務諸表準則」の相互の影響に着目して
戦前期日本の財務会計制度の展開の再検討 : 商法計算規定・会計実務・「財務諸表準則」の相互の影響に着目して
Digital
博士論文
障害者向け資料あり
高野, 裕郎
2021-03-24
National Diet Library
Subject Heading
会計史 会計制度
商法計算規定
財務諸表準則 財産評価準則
取得原価主義会計の再検討
取得原価主義会計の再検討
Paper
図書
田中, 弘, 神奈川大学
1995-1996
<Y151-H07303013>
National Diet Library
Subject Heading
取得原価主義 時価主義 資産再評価 デリバテイブ取引
商法計算規定
含み益 処分可能利益
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