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ゴーイング・コンサーン公準と時価主義会計 (2)
https://shotoku.repo.nii.ac.jp/records/737
https://shotoku.repo.nii.ac.jp/records/737205c04fc-e441-4cc2-8e61-4642c89fc116
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・コンサーン公準と時価主義会計 (2) | |||||
タイトル | ||||||
タイトル | The Going Concern Postulate and Current Cost Accounting Principle | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | replacement cost (value), current cash-equivalent value, current exit value | |||||
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 states the relationship of the Going Concern Postulate and Current Cost Accounting Principle. The author examines the available literature to analyze this problem, and points out the best valuation principle of them. | |||||
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 26, p. 67-87, 発行日 1996-03-31 |
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雑誌書誌ID | ||||||
収録物識別子 | AN00115881 | |||||
ISSN | ||||||
収録物識別子 | 03875067 |