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Hokkaido University Collection of Scholarly and Academic Papers >
Graduate School of Economics and Business / Faculty of Economics and Business >
經濟學研究 = The economic studies >
第53巻第2号 >
退職給付引当金と「引当金」概念の異同
| Title: | 退職給付引当金と「引当金」概念の異同 |
| Other Titles: | Difference between Reserves Qualified as Liabilities and Unfunded Accrued Pension Cost in New Accounting for Pensions of Japan |
| Authors: | 宮川, 昭義1 Browse this author |
| Authors(alt): | MIYAKAWA, Akiyoshi1 |
| Issue Date: | 9-Sep-2003 |
| Publisher: | 北海道大学大学院経済学研究科 |
| Journal Title: | 經濟學研究 |
| Volume: | 53 |
| Issue: | 2 |
| Start Page: | 71 |
| End Page: | 85 |
| Type: | bulletin (article) |
| URI: | http://hdl.handle.net/2115/6014 |
| Appears in Collections: | 經濟學研究 = The economic studies > 第53巻第2号
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