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国際会計基準制定の歴史的経緯考察
https://saku.repo.nii.ac.jp/records/26
https://saku.repo.nii.ac.jp/records/26f9fd6f56-8233-470a-b419-0c0259e2a92f
名前 / ファイル | ライセンス | アクション |
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KJ00004796219 (1.3 MB)
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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 | 国際会計基準制定の歴史的経緯考察 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | A Historical Study on the Enactment of International Accounting Standards | |||||
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 | International harmonization of accounting standards had been made in UN, OECD and EC etc. But International Accounting Standards Committee (IASC) did a central activity of that harmonization. IASC was founded in 1973 and the objectives of IASC are: (a) to formulate and publish in the public interest accounting standards to be observed in the presentation of financial statements and to promote their worldwide acceptance and observance and (b) to work generally for the improvement and harmonization of regulations, accounting standards and procedures relating to the presentation of financial statements. After, IASC was supported in IOSCO and released "Comparability of Financial Statements." Further, because IASC finished "Core Standards", the importance of IAS increasingly grew. IASC was reorganized and IASB works for convergence of accounting standards now. | |||||
書誌情報 |
信州短期大学紀要 en : Bulletin of Shinshu Junior College 巻 18, p. 1-10, 発行日 2007-02 |
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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 |