極東ロシアへの企業進出と会計

Permalink : https://repository.center.wakayama-u.ac.jp/2820
ID 2820
FullText File
AN00071425.387.51.pdf 432 KB
Title Alternative
Accounting Issues in the Russian Far East
Authors
SAITO, Kumiko Faculty of Economics 和歌山大学研究者総覧 researchmap
Self DOI
10.19002/AN00071425.387.51
Journal Title
The Wakayama economic review
ISSN
04516222
NCID
AN00071425
Volume
387
Start Page
51
End Page
62
Order
03
Published Date
2017-03-01
Language
jpn
Keywords
ロシア会計
市場経済
複式簿記
Keywords Alternative
Russian accounting
market economy
double-entry bookkeeping
Abstract Alternative
Since the collapse of the Soviet Union, the accounting system has been regarded as a common business language for the transition to a market economy. This paper explains the essence of accounting from the Soviet period for historical and systematic research.
Content Type
Departmental Bulletin Paper
Text Version
publisher