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AN00234698-20160400-0015.pdf
| Type |
:application/pdf |
Download
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:7.0 MB
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| Last updated |
:Feb 28, 2018 |
| Downloads |
: 307 |
Total downloads since Feb 28, 2018 : 307
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| Title |
| Title |
処理規約の規定要因(2) : 利益観・企業の経済活動の態様・計算方式を巡って
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| Kana |
ショリ キヤク ノ キテイ ヨウイン (2) : リエキカン・キギョウ ノ ケイザイ カツドウ ノ タイヨウ・ケイサン ホウシキ オ メグッテ
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Shori kiyaku no kitei yoin (2) : riekikan kigyo no keizai katsudo no taiyo keisan hoshiki o megutte
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| Title |
Two patterns of revenue and expense view and asset and liability (2)
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| Creator |
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笠井, 昭次
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| Kana |
カサイ, ショウジ
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Kasai, Shoji
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| Affiliation |
慶應義塾大学商学部
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慶應義塾大学出版会
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| Kana |
ケイオウ ギジュク ダイガク シュッパンカイ
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| Romanization |
Keio gijuku daigaku shuppankai
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2016
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| Name |
三田商学研究
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| Name (Translated) |
Mita business review
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59
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1
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2016
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4
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| Start page |
15
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| End page |
29
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| Table of contents |
(2) 取得原価主義会計論の成立可能性
(i) 投機目的有価証券の取得原価評価の可能性
(ii) 満期保有目的金融資産の取得原価評価の可能性
(3) 平準化利益観・ボラティリティ反映利益観という分類の有意味性
(i) 投機目的有価証券の原価評価・時価評価の事例
(ii) 繰延資産・負債性引当金の処理規約の事例
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| History |
| Apr 25, 2017 | | フリーキーワード, 目次, 版, 本文 を変更 |
| Feb 20, 2018 | | 著者 を変更 |
| Feb 28, 2018 | | 著者 を変更 |
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