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資産除去債務に関する一考察 -引当金処理と資産負債の両建処理の考察を中心に-
http://hdl.handle.net/10487/13392
http://hdl.handle.net/10487/1339208ff5b7b-c19f-4232-b52d-5fb299d77331
名前 / ファイル | ライセンス | アクション |
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50-(3.4)-05.pdf (1.2 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2016-02-09 | |||||
タイトル | ||||||
タイトル | 資産除去債務に関する一考察 -引当金処理と資産負債の両建処理の考察を中心に- | |||||
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 |
小嶋, 成司
× 小嶋, 成司× Kojima, S× 田中, 弘× Tanaka, Hiroshi |
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内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 論説 | |||||
書誌情報 |
商経論叢 巻 50, 号 3‐4, p. 79-101, 発行日 2015-04-30 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 0286-8342 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00114696 | |||||
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 | |||||
その他の言語のタイトル | ||||||
その他のタイトル | A Consideration on Asset Retirement Obligation -Provision Approach or Asset and Liability Approach- | |||||
出版者 | ||||||
出版者 | 神奈川大学経済学会 | |||||
資源タイプ | ||||||
内容記述タイプ | Other | |||||
内容記述 | Article |