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＜departmental bulletin paper＞
A Study of Asset and Liability View in the U. S. A.
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| Table of Contents | Ⅰ はじめに Ⅱ FASB討議資料における三つの会計観 Ⅲ 有機的結合を前提とした資産負債中心主義 Ⅳ 有機的結合を前提としない資産負債中心主義 Ⅴ 非有機的結合観に関しての考察 Ⅵ おわりに |
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| Created Date | 2020.05.28 |
| Modified Date | 2022.10.26 |