Departmental Bulletin Paper 米国における金融商品会計の見直し作業の変遷及び結果の考察 ―金融資産及び金融負債の分類と測定指針の2016 年改訂―
Consideration of Change and Result of Review-work of Financial Instrument Accounting in the United States -2016 Revision of Classification and Measurement Guidance for Financial  Assets and Financial Liabilities-

吉田, 康英

26 ( 1 )  , pp.97 - 122 , 2017-03-15
NCID:ISSN0919-9209
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