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AN00234698-20220800-0001.pdf
| Type |
:application/pdf |
Download
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| Size |
:8.8 MB
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| Last updated |
:Mar 31, 2023 |
| Downloads |
: 105 |
Total downloads since Mar 31, 2023 : 105
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| Title |
| Title |
対応原則と発生主義 : 会計学の基本問題〔V〕 (4)
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| Kana |
タイオウ ゲンソク ト ハッセイ シュギ : カイケイガク ノ キホン モンダイ〔V〕 (4)
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| Romanization |
Taiō gensoku to hassei shugi : kaikeigaku no kihon mondai (V) (4)
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| Other Title |
| Title |
The matching principle and the accrual basis
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| Creator |
| Name |
友岡, 賛
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| Kana |
トモオカ, ススム
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| Romanization |
Tomooka, Susumu
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| Affiliation |
慶應義塾大学商学部
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| Publisher |
| Name |
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 |
Keiō gijuku daigaku shuppankai
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2022
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| Source Title |
| Name |
三田商学研究
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| Name (Translated) |
Mita business review
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| Volume |
65
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| Issue |
3
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| Year |
2022
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| Month |
8
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| Start page |
1
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| End page |
10
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| Abstract |
対応原則の役割ないし位置付けを主として発生主義との関係において思量し，また，「今日の会計は発生主義会計である」といわれ，どうして「今日の会計は対応原則会計である」とはいわれないのか，などといったことを考える。
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