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ゴーイング・コンサーン公準と歴史的原価主義会計 (1)
https://shotoku.repo.nii.ac.jp/records/724
https://shotoku.repo.nii.ac.jp/records/72473725b49-b7f1-4488-9ac1-33b99bbff835
名前 / ファイル | ライセンス | アクション |
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Item type | [ELS]紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2017-03-17 | |||||
タイトル | ||||||
タイトル | ゴーイング・コンサーン公準と歴史的原価主義会計 (1) | |||||
タイトル | ||||||
タイトル | The Going Concern Postulate and Historical Cost Accounting Principle | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | realization principle, conservatism, cost or market, whichever is lower | |||||
資源タイプ | ||||||
著者 |
武田, 嘉孝
× 武田, 嘉孝× Takeda, Yoshitaka |
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抄録(英) | ||||||
内容記述 | This paper defines the meaning of Going Concern Postulate, and the relationship of its postulate and Historical Cost Accounting Principle. | |||||
書誌情報 |
聖徳学園女子短期大学紀要 en : Bulletin of the Shotoku Gakuen Women's Junior College 巻 25, p. 79-93, 発行日 1995-09-30 |
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雑誌書誌ID | ||||||
収録物識別子 | AN00115881 | |||||
ISSN | ||||||
収録物識別子 | 03875067 |