Departmental Bulletin Paper 出資先等に関する連結範囲規制の一考察:IFRS(国際財務報告基準)第10号の投資企業等の連結の例外規定を中心として
Consideration regarding the scope of consolidation of some investments to be discussed in consolidated financial statements: Mainly focused on “exemptions” for Investment Entities regulated by IFRS10

橋上,徹

8pp.129 - 147 , 20160219 , 県立広島大学
ISSN:1882-7985
NCID:AA12388008
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http://harp.lib.hiroshima-u.ac.jp/pu-hiroshima/file/12327/20160427113315/keijoron08129.pdf

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