Departmental Bulletin Paper 異なる資本維持概念に起因する法人税等の会計処理
Accounting for Income Taxes under Deferent Capital Maintenance Concepts

齋藤, 真哉  ,  Shinya, Saito

63 ( 3 )  , pp.173 - 190 , 2016-03-10
ISSN:02872552
NCID:AN00114131
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