Departmental Bulletin Paper IFRSにおける償却原価と未償却原価 -配分方法を巡って-
Amortised cost and depreciated cost in IFRS : concerning allocation method

秋葉, 賢一

444pp.67 - 90 , 2015-12-15 , 早稲田商学同攻会
ISSN:0387-3404
NCID:AN00258357
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http://dspace.wul.waseda.ac.jp/dspace/bitstream/2065/46788/1/WasedaShogaku_444_Akiba.pdf

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