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収益認識会計基準の現状と課題 : 「IASB公開草案:顧客との契約から生じる収益」の検討
https://doi.org/10.15099/00001962
https://doi.org/10.15099/00001962a430d161-b14f-4b8a-990c-89625770e6af
名前 / ファイル | ライセンス | アクション |
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56-3Yabushita.pdf (365.6 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2011-03-30 | |||||
タイトル | ||||||
タイトル | 収益認識会計基準の現状と課題 : 「IASB公開草案:顧客との契約から生じる収益」の検討 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 概念フレームワーク | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 履行義務 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 経済的実質 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 回収可能性 | |||||
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 | |||||
ID登録 | ||||||
ID登録 | 10.15099/00001962 | |||||
ID登録タイプ | JaLC | |||||
著者 |
藪下, 保弘
× 藪下, 保弘× 鈴木, 基史 |
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著者別名 | ||||||
姓名 | Yabushita, Yasuhiro | |||||
著者別名 | ||||||
姓名 | Suzuki, Motofumi | |||||
その他(別言語等)のタイトル | ||||||
その他のタイトル | The Current State and Problem of Accounting Standard for Revenue Recognition : On the Exposure Draft "Revenue from Contracts with Customers" | |||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 富山大学紀要. 富大経済論集,56巻3号,2011.3,pp.525-541 | |||||
書誌情報 |
富山大学紀要. 富大経済論集 巻 56, 号 3, p. 525-541, 発行日 2011-03 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02863642 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00408391 | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
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 | |||||
出版者 | ||||||
出版者 | 富山大学経済学部 | |||||
資源タイプ(DSpace) | ||||||
内容記述タイプ | Other | |||||
内容記述 | Article |