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The Wakayama economic review 348
2009-03-01 発行

A study on the lower of cost or market method in the inventory accounting (2)

棚卸資産の低価法強制適用における財務諸表上の影響に関する研究(2) : 第9号公表後の企業の会計行動と実態
行待 三輪
FullText File
KJ00006325919.pdf 2.64 MB
DOI
10.19002/AN00071425.348.103
About This Article
Language
jpn
Start Page
103
End Page
130
Keywords
棚卸資産
評価
強制適用
Keywords Alternative
inventory
evaluation
compulsory application
Text Version
publisher
KJ00006325919.pdf 2.64 MB
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