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AN00224504-19980428-0001.pdf
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:application/pdf |
Download
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:1.2 MB
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| Last updated |
:Aug 22, 2019 |
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: 601 |
Total downloads since Aug 22, 2019 : 601
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| Title |
| Title |
「減損会計」と商法
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| Kana |
「ゲンソン カイケイ」 ト ショウホウ
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| Romanization |
"Genson kaikei" to shōhō
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| Title |
Impairment of fixed assets on Commercial Law
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宮島, 司
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| Kana |
ミヤジマ, ツカサ
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| Romanization |
Miyajima, Tsukasa
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| Affiliation |
慶應義塾大学法学部教授
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| Affiliation (Translated) |
Keio University
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Author
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島原, 宏明
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| Kana |
シマハラ, ヒロアキ
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| Romanization |
Shimahara, Hiroaki
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| Affiliation |
駒澤大学助教授
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| Affiliation (Translated) |
Komazawa University
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Author
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| Name |
慶應義塾大学法学研究会
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| Kana |
ケイオウ ギジュク ダイガク ホウガク ケンキュウカイ
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| Romanization |
Keio gijuku daigaku hogaku kenkyukai
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1998
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| Source Title |
| Name |
法學研究 : 法律・政治・社会
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| Name (Translated) |
Journal of law, politics, and sociology
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| Volume |
71
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| Issue |
4
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| Year |
1998
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4
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| Start page |
1
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| End page |
24
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| Abstract |
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| Table of contents |
一 はじめに
二 商法上の減損会計
(一) 減損会計制度の沿革
(二) 「減損」と損益計算思考
三 現行商法上の減損概念
(一) 減損処理の必要性
(二) 対象となる固定資産
(三) 「予測スルコト能ハザル減損」
(四) 「相当ノ減額」
四 商法の会計規定の存在理由と商法三四条二号
五 結びに代えて
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| Aug 22, 2016 | | 目次, 著者 を変更 |
| Aug 22, 2019 | | タイトル ローマ字,著者 を変更 |
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