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Accounting standards for forward exchange contract : "two-transaction perspective" and "executory contracts"
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- Yukimachi Miwa
- Graduate School of Business Administration, Kobe University
Bibliographic Information
- Other Title
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- 先物為替予約の会計制度とその問題点 : 「一取引基準」・「二取引基準」とオンバランス化を軸にして
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Journal
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- The Rokkodai ronshu. Keieigaku-hen
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The Rokkodai ronshu. Keieigaku-hen 45 (1), 123-139, 1998-07
Kobe University
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Details 詳細情報について
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- CRID
- 1573668926557564800
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- NII Article ID
- 110000570955
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- NII Book ID
- AN10496260
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- ISSN
- 13414933
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- Text Lang
- ja
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- Data Source
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- CiNii Articles