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KOBAYASHI Hiroaki
Department Aoyama Gakuin University Professional Accountancy Major, Graduate School of Professional Accountancy Aoyama Gakuin University Department of Professional Accounting, Graduate School of Professional Accountancy Position Professor |
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| Language | Japanese |
| Publication Date | 2014/03 |
| Type | Bulletin of Universities and Institutes |
| Title | The Transition of the Allowance for Bad Debt in the Accounting Systems and a Consideration on the Recent Amended Provisions in the Corporate Tax Law |
| Contribution Type | Single |
| Journal | Accounting Profession |
| Volume, Issue, Page | Vol. 9,pp.65-79 |