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調和化から収歛に向けた国際会計基準改訂プロセス : 減価償却の会計基準における生成・発展をケースにして
https://saku.repo.nii.ac.jp/records/20
https://saku.repo.nii.ac.jp/records/20c37af9b6-e15e-4e35-bea8-04dd70e5b8f2
名前 / ファイル | ライセンス | アクション |
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KJ00005433201 (865.4 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2012-03-29 | |||||
タイトル | ||||||
タイトル | 調和化から収歛に向けた国際会計基準改訂プロセス : 減価償却の会計基準における生成・発展をケースにして | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | The Process of Revision for International Accounting Standards from Harmonization to Convergence : On the Case of Development in Accounting Standards for Depreciation | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
吉田, 正人
× 吉田, 正人 |
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著者別名 | ||||||
姓名 | Yoshida, Masahito | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | This paper examines the process from harmonization to convergence as the case on depreciation accounting. Presently IAS4: Depreciation Accounting is included to IAS16: Property, Plant and Equipment (revised 2003). IAS4 represented depreciation methods as 'systematic methods' and its expression remains unchanged in IAS16 (revised 2003). Further this standard needs to make a choice out of cost model and revaluation model by measurement subsequent to initial recognition of assets. Therefore depreciation charge is affected by valuation of assets. Since convergence of accounting standards means simplification or unification, it's possible that IAS16 (revised 2003) is revised in the future. | |||||
書誌情報 |
信州短期大学紀要 en : Bulletin of Shinshu Junior College 巻 19, p. 1-7, 発行日 2008 |
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出版者 | ||||||
出版者 | 信州短期大学 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 09182780 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 |