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The annals of the Economic Society, Wakayama University 13
2009-07-01 発行

Research on the influence of lower of cost or market value method application in the inventory accounting

棚卸資産にかかる低価法適用の財務諸表上の影響に関する研究 : 早期適用採用企業と原価法採用企業の会計行動と特徴
行待 三輪
FullText File
KJ00006304722.pdf 7.34 MB
Self DOI
10.19002/AA1205610X.13.75
About This Article
Language
jpn
Start Page
75
End Page
98
Keywords
棚卸資産
時価
強制適用
Keywords Alternative
inventory
market value
compalsory application
Text Version
publisher
KJ00006304722.pdf 7.34 MB
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Research on the influence of lower of cost or market value method application in the inventory accounting
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