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The Formation of Revenue and Expense View and the Realization Concept: A Change in Accounting Viewpoint and a Concept of Realization

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Table of Contents I はじめに
II 収益・費用観への移行と実現概念
III 収益・費用観の確立と実現概念
IV おわりに

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Created Date 2020.05.28
Modified Date 2020.10.14

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