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3.愛知工業大学研究報告 .B(1976-2007) >
21号 >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/11133/739
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| Title: | 利益理論の研究 : 財務会計基準書第12号,第52号,第69号を中心として |
| Other Titles: | リエキ リロン ノ ケンキュウ : ザイム カイケイ キジュンショ ダイ12ゴウ ダイ52ゴウ ダイ69ゴウ オ チュウシン トシテ Studies of Income Theories : On Income of SFAS No.12, No.52, No.69 |
| Authors: | 工藤, 市兵衛 早川, 巌 KUDO, Ichibei HAYAKAWA, Iwao |
| Issue Date: | 31-Mar-1986 |
| Publisher: | 愛知工業大学 |
| Abstract: | Generally accepted accounting Principles (GAAP) have been based on the review that asset and liability changes should be recognized only when realized by transactions. The reporting will then examine some basic income concepts that are available to explain what has been observed. |
| URI: | http://hdl.handle.net/11133/739 |
| Appears in Collections: | 21号
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