@article{oai:saku.repo.nii.ac.jp:00000020,
 author = {吉田, 正人},
 journal = {信州短期大学紀要, Bulletin of Shinshu Junior College},
 month = {},
 note = {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.},
 pages = {1--7},
 title = {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},
 volume = {19},
 year = {2008}
}