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取得原価・公正価値共存型会計から公正価値会計への傾斜 : 米国退職給付会計をめぐるトレンド
https://sapporo-u.repo.nii.ac.jp/records/2522
https://sapporo-u.repo.nii.ac.jp/records/25229d717f72-7e2a-4e1d-8d5c-d4535c85e05f
名前 / ファイル | ライセンス | アクション |
---|---|---|
KJ00006112457.pdf (1.0 MB)
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Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2009-03-01 | |||||
タイトル | ||||||
タイトル | 取得原価・公正価値共存型会計から公正価値会計への傾斜 : 米国退職給付会計をめぐるトレンド | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Shift to the Fair Value Accounting from the Acquisition Cost and Fair Value Coexistence Type Accounting : The Trend of the Accounting Standard for Retirement Benefits in the United States | |||||
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 | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P | |||||
記事種別(日) | ||||||
値 | 論文 | |||||
記事種別(英) | ||||||
言語 | en | |||||
値 | Article | |||||
著者名(日) |
宮川, 昭義
× 宮川, 昭義 |
|||||
著者名(英) |
Miyakawa, Akiyoshi
× Miyakawa, Akiyoshi |
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雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00071174 | |||||
書誌情報 |
経済と経営 巻 39, 号 2, p. 1-15, 発行日 2009-03 |