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税務上の繰越欠損金に対する繰延税金資産の認識 : ESMAによる適用上の課題の識別とその対応
http://hdl.handle.net/10236/00028334
http://hdl.handle.net/10236/00028334e096dbb8-6c82-4920-be5a-19760622faad
名前 / ファイル | ライセンス | アクション |
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本文 (814.3 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2019-12-13 | |||||
タイトル | ||||||
タイトル | 税務上の繰越欠損金に対する繰延税金資産の認識 : ESMAによる適用上の課題の識別とその対応 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Recognition of Deferred Tax Assets for the Carryforward of Unused Tax Losses : Considerations on the Issue in Application of IAS 12 Reported by ESMA | |||||
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 |
中島, 稔哲
× 中島, 稔哲× Nakajima, Toshiaki |
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書誌情報 |
ビジネス&アカウンティングレビュー en : Business & accounting review 号 24, p. 25-41, 発行日 2019-12-30 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 18809642 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA12123411 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 |