退職給付引当金に係る繰延税金資産の資産性--未認識過去勤務債務・未認識数理計算上の差異の認識  [in Japanese] Asset attribute of deferred tax asset on retirement allowance reserve: measurement of unrecognized prior service cost and unrecognized experience adjustment  [in Japanese]

Search this Article

Journal

  • Tax accounting research

    Tax accounting research (20), 335-346, 2009

    税務会計研究学会

Codes

  • NII Article ID (NAID)
    40016840107
  • NII NACSIS-CAT ID (NCID)
    AN10407125
  • Text Lang
    JPN
  • ISSN
    09170286
  • NDL Article ID
    10449595
  • NDL Source Classification
    ZD31(経済--企業・経営--会計・簿記)
  • NDL Call No.
    Z4-1201
  • Data Source
    NDL 
Page Top