04852206
立命館経営学
The Ritsumeikan Business Review
立命館大学経営学会
The Society of Business Administration of Ritsumeikan University
2004
42(5)
The Development of Group Accounting in United Kingdom: The Essential Contribution of F.R.M. de Paula
Eri Kanamori
KANAMORI, Eri
Introduction, UK Holding Companies and Their Accounting Problem, Amplification of Legal (Parent-Only) Accounts, The First Example of Consolidated accounts in UK, Consolidated Accounts as Supplementary Statements, Adherence to Legal Balance Sheet, The Emergence of Dunlop's "New Standard", A Reason for the UK Holding Companies' Adoption of Consolidated Accounts, Conclusion
英語 / English
第五部[西洋経済史]5-6.企業・組合・経営・会計
5 European & American Economic History 5-6. Business, Management, Account & Union