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slides
資本会計における所有者の限定と利益計算:FASB 基本所有アプローチの争点
Authors
Limitation of Owner in Equity Accounting and Income Measurement : An Issue of the FASB's Basic Ownership Approach池村,恵一
Publication date
30 June 2008
Publisher
広島経済大学経済学会
Abstract
1.はじめに 2.負債と株主持分の区分問題の経緯 3.基本所有アプローチの争点 4.資本利益計算にかかる基本所有アプローチの貢献と課題 5.おわり
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Last time updated on 14/05/2016