A Study on Property Valuation in Accounting System and Accounting Practice

Keywords

• Property evaluation
• 財産評価
• Market value basis
• 時価主義
• Value less than market value basis
• 時価以下主義
• Historical cost basis
• 取得原価主義
• Lower of cost or market value basis
• 低価主義
• Accounting system
• 会計制度
• Accounting practice
• 会計実務