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慶應義塾大学学術情報リポジトリ（KOARA）

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/ Public / Faculty of Business and Commerce / Keio business and commerce review / 28 (2015)   
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慶應商学論集. 28, 1 ( 2015
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慶應商学論集. 28, 1 ( 2015
icon_article 国際会計基準と国際公会計基準における概念の違いと国の財務書類への影響について : 国の有形固定資産における減損会計適用の考察
Differences in concept between IFRS and IPSAS, and effects on government financial statements : consideration of the application of accounting for the impairment of government tangible fixed asset

藤田, 加奈
慶應商学論集. 28, 1 ( 2015 ,p. 1 - 25
icon_article 取得原価主義から見たIFRSの「公正価値」
"Fair value" of IFRS as seen from the historical cost convention

三宅, 雅之
慶應商学論集. 28, 1 ( 2015 ,p. 27 - 40
icon_article 保険会計をめぐる議論の変遷 : 保険負債と新契約費の関係に注目して
A change in the discussion of insurance accounting : focusing on the relationship between insurance liabilities and acquisition costs

川﨑, 芙有
慶應商学論集. 28, 1 ( 2015 ,p. 41 - 62
icon_article 書評 : 岡野浩・小林英幸編『コストデザイン : トヨタ/研究者の実践コミュニティ理論』大阪公立大学共同出版会(2015年)
Book review of Hiroshi Okano and Hideyuki Kobayashi's Cost designing for product development : in search for creative management

徐, 智銘
慶應商学論集. 28, 1 ( 2015 ,p. 63 - 67
icon_article 執筆者 ; 奥付


慶應商学論集. 28, 1 ( 2015
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慶應商学論集. 28, 1 ( 2015