Keisuke SHIMIZU

Articles:  1-1 of 1

  • Historical Change of Criteria of Lease Capitalization and the Views of Assets  [in Japanese]

    清水 啓介 , Keisuke SHIMIZU , 四国大学会計学研究室

    This paper surveys the historical change of criteria of lease capitalization and the views of accets in U.S. accounting standards, focusing upon lesee's accounting treatment. The criteria changed from …

    Annual bulletin of the Research Institute of Management and Information Science,Shikoku University (10), 159-166, 2004-12

    IR 

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