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AN00224504-20030828-0057.pdf
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Title |
Title |
継続性の原則の本質 : 商法の立場から
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Kana |
ケイゾクセイ ノ ゲンソク ノ ホンシツ : ショウホウ ノ タチバ カラ
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Romanization |
Keizokusei no gensoku no honshitsu : shoho no tachiba kara
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Title |
The essence of "principle of consistency" on commercial law
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Creator |
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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 |
駒沢大学教授
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Affiliation (Translated) |
Komazawa University
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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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Issued (from:yyyy) |
2003
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Issued (to:yyyy) |
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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 |
76
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Issue |
8
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2003
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Month |
8
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Start page |
57
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End page |
111
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Table of contents |
序
一 継続性の原則の必要性と商法計算規定の目的
二 会計処理方法の選択
三 継続性の変更と「正当な理由」
(1) 正当な理由
(2) 継続性の変更の実態
(3) 小括
四 「公正ナル会計慣行」と企業会計原則
五 継続性の原則違反の法的効果
結語
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History |
Aug 8, 2016 | | プレビュー, 目次, 版, 本文, 別タイトル を変更 |
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