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アイテム
企業結合会計に見る我が国制度会計の会計観
https://ic.repo.nii.ac.jp/records/333
https://ic.repo.nii.ac.jp/records/333b105f38f-dcd8-4c43-9f08-3d03f7621b1f
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
2-05_kurihara (459.3 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||
|---|---|---|---|---|---|---|---|---|
| 公開日 | 2014-03-06 | |||||||
| タイトル | ||||||||
| タイトル | 企業結合会計に見る我が国制度会計の会計観 | |||||||
| タイトル | ||||||||
| タイトル | The problems of the accounting system of Japan seen to Accounting Standards for Business Combination | |||||||
| 言語 | en | |||||||
| 言語 | ||||||||
| 言語 | jpn | |||||||
| 資源タイプ | ||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||
| 資源タイプ | departmental bulletin paper | |||||||
| 著者 |
栗原, 正樹
× 栗原, 正樹
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| 著者別名 |
Kurihara, Masaki
× Kurihara, Masaki
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| 抄録 | ||||||||
| 内容記述タイプ | Abstract | |||||||
| 内容記述 | The purpose of this study is to clarify the problems of the accounting system of Japan.Currently, revisions of Japanese accounting standards have been done for adjustment with International Financial Reporting Standards. However, as a result, accounting standards of Japan have inconsistency in the inside. And Revised Accounting Standards for Business Combinations have been issued at 2013. That inconsistency applies to the standard, too. In this paper, such a problem that this standard has is clarified by the system analysis | |||||||
| 書誌情報 |
茨城キリスト教大学紀要. II, 社会・自然科学 en : Journal of Ibaraki Christian College. I, Humanities, II, Social and natural sciences 巻 47, p. 191-204, 発行日 2013 |
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| 出版者 | ||||||||
| 出版者 | 茨城キリスト教大学 | |||||||
| ISSN | ||||||||
| 収録物識別子タイプ | ISSN | |||||||
| 収録物識別子 | 13426370 | |||||||
