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オランダの連結規定と企業集団概念
https://u-shizuoka-ken.repo.nii.ac.jp/records/1595
https://u-shizuoka-ken.repo.nii.ac.jp/records/1595b07a5756-cd37-4132-98a0-eb8d99a54daa
名前 / ファイル | ライセンス | アクション |
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AN10118525198903001050.pdf (940.8 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper_02(1) | |||||
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公開日 | 2012-09-26 | |||||
タイトル | ||||||
タイトル | オランダの連結規定と企業集団概念 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
その他(別言語等)のタイトル | ||||||
その他のタイトル | Accounting Regulations on Consolidation and the Concept of Group in the Netherlands | |||||
著者 |
上妻, 義直
× 上妻, 義直 |
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著者 ローマ字 | ||||||
値 | KOZUMA, Yoshinao | |||||
版 | ||||||
値 | publisher | |||||
出版地 | ||||||
値 | 静岡 | |||||
出版者 名前 | ||||||
出版者 | 静岡県立大学経営情報学部 | |||||
出版年(from) | ||||||
値 | 1989 | |||||
書誌情報 |
経営と情報 : 静岡県立大学・経営情報学部/学報 巻 1, 号 1, p. 35-44, 発行日 1989-03-01 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 09188215 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | For implementing the Seventh Directive which is formally to be adopted on consolidated accounts in the EEC, the government of the Netherlands has presented the bill concerned the Parliament on December 11, 1986. So far it has been amended two times and the scope of consolidation was explicitly shown in the course of these amendment. Dutch legislator seems to be rather positive to require broader scope of companies to prepare consolidated accounts than that the directive prescribes. It is due to the fact that consolidated accounts of the Netherlands has been based on the concept of group which the directive does not refer on the contrary. Considering these circumstances, this paper deals with Dutch concept of group and the related part of company law as well as the bill mentioned above. | |||||
資源タイプ | ||||||
内容記述タイプ | Other | |||||
内容記述 | text | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf |