2026-03-11T00:49:58Z https://fukuoka-u.repo.nii.ac.jp/oai

oai:fukuoka-u.repo.nii.ac.jp:02000692 2025-10-28T07:37:13Z 44:532:1759214685179:1761617785638

A Study on Cross-Subsidies in Financial Reporting : Focusing on FASB Exposure Draft No. 14 財務報告における内部補助に係る検討 : FASB基準書第14号公開草案を手がかりに Takizawa, Rin 滝沢, 凜 application/pdf departmental bulletin paper 福岡大学研究推進部 2025-09 VoR application/pdf 福岡大学商学論叢 2 70 645 657 Fukuoka University Review of Commercial Sciences AN00216470 0285-2780 https://fukuoka-u.repo.nii.ac.jp/record/2000692/files/C7002_0645.pdf https://fukuoka-u.repo.nii.ac.jp/records/2000692 jpn