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
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