@article{oai:oiu.repo.nii.ac.jp:00000132,
 author = {望月, 香苗 and モチヅキ, カナエ and Mochizuki, Kanae},
 issue = {2},
 journal = {国際研究論叢 : 大阪国際大学紀要, OIU journal of international studies},
 month = {Jan},
 note = {P(論文), The Accounting Standards Board (ASBJ) of Japan is currently asking for public submissions on accounting allowance regulations. It is considering this issue as part of the international convergence of accounting standards, which the board has already taken some action on. 
　As we are confronted with global environmental problems which must be addressed, it is likely that various allowances will be appropriated for this purpose and that the amounts involved will increase in future, playing an important part in accounting standards. 
　This article compares the review of the probability recognition criteria on allowance regulations in Japan, in IAS 37 and in the Exposure Draft of Proposed Amendments to IAS 37.},
 pages = {119--131},
 title = {引当金会計規定の検討課題 ： 企業会計原則注解18、IAS第37号、IAS第37号公開草案における引当金規定を手掛かりとする「引当金に関する論点の整理」について},
 volume = {23},
 year = {2010},
 yomi = {モチズキ, カナエ}
}