書誌事項
- タイトル別名
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- IFRS and corporation accounting
- IFRS ト カイシャ カイケイ
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抄録
It is an urgent and important problem how to adopt the IFRS to the present accounting system in our country. On this occasion, the most important matter seems to indicate a theoretical relation clearly between IFRS and Japanese corporation act especially through the historical observation on its accounting system. If the IFRS is to be adopted by domestic legal force only for the open and registered company, the fundamental reason for it should be clarified. Furthermove, the reason why the other enterprises are not under the application of that law should be explained logically. In this paper, the characteristics of these two accounting systems and a tendency to approach each other are going to be examined in terms of both calculation of divisible profit and the disclosure of management.
KJ00006523041
収録刊行物
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- 千葉経済大学短期大学部研究紀要
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千葉経済大学短期大学部研究紀要 (6), 7-16, 2010-03-31
千葉 : 千葉経済大学短期大学部
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詳細情報 詳細情報について
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- CRID
- 1050282676652098304
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- NII論文ID
- 110007672374
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- NII書誌ID
- AA12125406
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- NDL書誌ID
- 10713787
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- ISSN
- 13498312
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- 本文言語コード
- ja
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- 資料種別
- departmental bulletin paper
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- データソース種別
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- IRDB
- NDL
- CiNii Articles