債権流動化における信託劣後受益権者の元本充当・益金算入の振り分け(金融商品会計実務指針105項の償却原価法)の是非に関する東京地判平成24年11月2日評釈  [in Japanese] Case Review of Tokyo District Court, 2 November 2012 concerning allocation between principal reduction and taxable revenue (Revision of Accounting Practice Committee Statement No.14 "Practical Guidelines on Accounting Standards for Financial Instruments", section 105 : amortized cost method) for subordinated beneficiaries in trusts in contexts of liqudation of receivables  [in Japanese]

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Journal

  • 立教法学

    立教法学 (87), 204-185, 2013

    立教法学会

Codes

  • NII Article ID (NAID)
    120005275753
  • NII NACSIS-CAT ID (NCID)
    AN00249130
  • Text Lang
    JPN
  • Article Type
    departmental bulletin paper
  • Journal Type
    大学紀要
  • ISSN
    0485-1250
  • NDL Article ID
    024404580
  • NDL Call No.
    Z2-47
  • Data Source
    NDL  IR 
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