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)

Go Ishikawa

商学討究 (Shogaku Tokyu), 2011, vol. 62, issue 2/3, 219-246

Date: 2011
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