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アメリカ会計法開示規定とGAAP
https://oiu.repo.nii.ac.jp/records/362
https://oiu.repo.nii.ac.jp/records/36201b6f0cd-45e5-498d-b2ae-7dfb32d1b51c
Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2003-03-31 | |||||
タイトル | ||||||
タイトル | アメリカ会計法開示規定とGAAP | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 会計責任 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 情報開示 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | アニュアルレポート | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 監査報告 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | GAAP | |||||
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 | |||||
アクセス権 | ||||||
アクセス権 | metadata only access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_14cb | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P(論文) | |||||
記事種別(日) | ||||||
値 | 論文 | |||||
記事種別(英) | ||||||
言語 | en | |||||
値 | Article | |||||
その他の言語 | ||||||
言語 | Disclosure Provision Under U.S. Corporation Acts, and GAAP | |||||
論文名よみ | ||||||
その他のタイトル | アメリカ カイケイホウ カイジ キテイ ト GAAP | |||||
著者名(日) |
山本, 紀生
× 山本, 紀生 |
|||||
著者名よみ |
ヤマモト, ノリオ
× ヤマモト, ノリオ |
|||||
著者名(英) |
Yamamoto, Norio
× Yamamoto, Norio |
|||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | Most Corporation Acts stipulate the submission of annual financial statements, which are prepared according to accounting standards, including GAAP. This paper analyses the relationship between the provisions of disclosure and GAAP. It is not necessary for GAAP to be complied with, but disclosure and of complied accounting standards is essential. |
|||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10110523 | |||||
書誌情報 |
国際研究論叢 : 大阪国際大学紀要 en : OIU journal of international studies 巻 16, 号 2, p. 67, 発行日 2003-03-31 |