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IASBの会計基準設定姿勢の変化とその意味 : 原則主義アプローチの位置づけの変化
http://hdl.handle.net/10236/14178
http://hdl.handle.net/10236/14178d8f5103c-f089-4f16-9ed9-462b5b1563b5
名前 / ファイル | ライセンス | アクション |
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本文 (922.6 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2016-03-09 | |||||
タイトル | ||||||
タイトル | IASBの会計基準設定姿勢の変化とその意味 : 原則主義アプローチの位置づけの変化 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | IASB’s Changing Approach to Accounting Standards Settings : Focusing on the Status of the Principles-Based Approach | |||||
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 |
徳賀, 芳弘
× 徳賀, 芳弘× Tokuga, Yoshihiro |
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書誌情報 |
商学論究 巻 63, 号 3, p. 111-131, 発行日 2016-03-10 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02872552 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00114131 | |||||
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 |