FASB公開草案「長期資産の減損または処分に関する会計および処分活動に関連する債務に関する会計」の内容および外部者の評価
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- Material Type
- 記事
- Author/Editor
- 久保 淳司
- Author Heading
- Alternative Title
- FASB, Proposed Statement of Financial Accounting Standards, "Accounting for the Impairment or Disposal of Long-Lived Assets and for Obligations Associated with Disposal Activities"
- Periodical title
- 經濟學研究 = Economic Studies
- No. or year of volume/issue
- 65(1)=226:2015.6
- Volume
- 65
- Issue
- 1
- Sequential issue number
- 226