On the Conceptual Framework of the IFRS : Especially on the Achieved Level and its Problems of the Reporting Entity - Collections

＜departmental bulletin paper＞
On the Conceptual Framework of the IFRS : Especially on the Achieved Level and its Problems of the Reporting Entity

Creator	Author PID K000653 Creator Name 岩崎, 勇 Iwasaki, Isamu イワサキ, イサム Affiliation Affiliation Name 九州大学大学院経済学研究院 : 教授 Faculty of Economics, Kyushu University
Language	Japanese
Publisher	九州大学経済学会
Publisher	Society of Political Economy, Kyushu University
Date	2011-06-30
Source Title	Keizaigaku=Kenkyu (Journal of Political Economy)
Vol	78
Issue	1
First Page	81
Last Page	107
Publication Type	Version of Record
Access Rights	open access
JaLC DOI	https://doi.org/10.15017/20005
Related DOI	經濟學研究 \|\| 78(1) \|\| p81-107
Related DOI	Journal of political economy \|\| 78(1) \|\| p81-107
Related URI	經濟學研究 \|\| 78(1) \|\| p81-107
Related URI	Journal of political economy \|\| 78(1) \|\| p81-107
Relation	經濟學研究 \|\| 78(1) \|\| p81-107
Relation	Journal of political economy \|\| 78(1) \|\| p81-107

File	FileType	Size	Views	Description
p081	pdf	196 KB	592

Record ID	20005
Peer-Reviewed	Refereed
Spatial	日本
Spatial	Japan
Subject Terms	国際財務報告基準
	概念フレームワーク
	報告企業
	所有主観
	企業主体観
	親会社アプローチ
	経済的単一体概念
	企業会計基準委員会
	International Financial Reporting Standards
	Conceptual Framework
	Reporting Entity
	proprietary perspective
	entity perspective
	parent company approach
	economic unit concept
	Accounting Standards Board of Japan
ISSN	0022-975X
NCID	AN00070058
Type	紀要論文
	論文
	Article
Temporal	現代
Temporal	Contemporary
Created Date	2011.08.24
Modified Date	2022.02.10