A Study on Extent of Tax Effect Accounting - Collections

＜departmental bulletin paper＞
A Study on Extent of Tax Effect Accounting

Creator	Author PID 40400585 Creator Name 衣川, 修平 Kinugawa, Shuhei キヌガワ, シュウヘイ
Language	Japanese
Publisher	九州大学大学院経済学会
Publisher	Kyushu Daigaku Daigakuin Keizaigakukai
Date	2000-11-28
Source Title	The Keizai Ronkyu
Vol	108
First Page	15
Last Page	28
Publication Type	Version of Record
Access Rights	open access
JaLC DOI	https://doi.org/10.15017/3000253
Table of Contents	1. はじめに 2. 現行指針 3. 反復的差異の実例 4. 包括的配分法と部分的配分法の論拠 5. おわりに

File	FileType	Size	Views	Description
108_p015	pdf	945 KB	368

PISSN	0451-6230
NCID	AN00071436
Record ID	3000253
Subject Terms	反復的差異
	recurring differences
	包括的配分法
	comprehensive allocation method
	部分的配分法
	partial allocation method
Created Date	2020.05.28
Modified Date	2020.10.14