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The Wakayama economic review 339
2007-09-01 発行

German Tax Accounting Relative to the Depletion of Wasting Assets Based on the Annual Present Value

19世紀ドイツの現在価値償却の課税実務 : 1888年12月19日プロイセン上級行政裁判所の判決
川端 保至
黒田 全紀
FullText File
KJ00004873735.pdf 1.3 MB
DOI
10.19002/AN00071425.339.81
About This Article
Language
jpn
Start Page
81
End Page
94
Keywords
現在価値
償却
税務
Keywords Alternative
present value
depression
tax accounting
Text Version
publisher
KJ00004873735.pdf 1.3 MB
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