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〈論文・報告〉会社計算規則の存在意義
https://kindai.repo.nii.ac.jp/records/20208
https://kindai.repo.nii.ac.jp/records/2020864291e59-ef3b-4172-90b6-ec512168608e
名前 / ファイル | ライセンス | アクション |
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AA12013209-20190630-0033.pdf (1.3 MB)
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Item type | ☆紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2019-08-23 | |||||
タイトル | ||||||
タイトル | 〈論文・報告〉会社計算規則の存在意義 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | 〈PAPERS and REPORTS〉A study in Rules of Corporate Accounting | |||||
著者 |
平川, 茂
× 平川, 茂 |
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言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 会社計算規則, 配当規制 Rules of Corporate Accounting Dividend regulation of the Commercial Code and the Companies Act |
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資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者(英) | ||||||
en | ||||||
HIRAKAWA,Shigeru | ||||||
著者 所属 | ||||||
近畿大学産業理工学部経営ビジネス学科; 准教授 | ||||||
著者所属(翻訳) | ||||||
Kindai University | ||||||
版 | ||||||
出版タイプ | NA | |||||
出版タイプResource | http://purl.org/coar/version/c_be7fb7dd8ff6fe43 | |||||
出版者 名前 | ||||||
出版者 | 近畿大学産業理工学部 | |||||
書誌情報 |
かやのもり:近畿大学産業理工学部研究報告 en : Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University 号 30, p. 33-42, 発行日 2019-06-30 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13495801 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | 〈Abstract〉In Japan, the Commercial Code and the Companies Act have changed in the direction of comprehensively entrusting calculation rules to the accounting standards by the comprehensive accounting rules. However, in Japan, Rules of Corporate Accounting are established. What is the reason for this? In this paper, I will clarify the existence significance of Rules of Corporate Accounting. | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf |