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出資者=経営者間における利害調整のための事業別「拠出資本と留保利益の区別」 -1794年プロシア普通国法をつうじたGAAPとしての位置づけ- (2) = Segment ''Distinctions between Contributed Capital and Retained Earnings" for Reconciliation among Owners and Managers over Distributions : Characterizing them as GAAP through Allgemeines Landrecht für die Preußischen Staaten von 1794 (2)


  • Ishikawa, Go


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  • Ishikawa, Go, 2011. "出資者=経営者間における利害調整のための事業別「拠出資本と留保利益の区別」 -1794年プロシア普通国法をつうじたGAAPとしての位置づけ- (2) = Segment ''Distinctions between Contributed Capital and Retained Earnings" for Reconciliation among Owners and Managers," 商学討究 (Shogaku Tokyu), Otaru University of Commerce, vol. 62(2/3), pages 219-246.
  • Handle: RePEc:ota:ecorev:10252/4737

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