The Problem with Accounting Practices of the Amortized Cost Method under IFRS9
Yamaguchi journal of economics, business administrations & laws Volume 74 Issue 5-6
Page 375-390
published_at 2026-03-31
Title
IFRS第9号における償却原価法の会計実務とその問題点
The Problem with Accounting Practices of the Amortized Cost Method under IFRS9
Source Identifiers
[PISSN] 0513-1758
[NCID] AN00243258
Languages
jpn
Resource Type
departmental bulletin paper
Publishers
The Economic Society of Yamaguchi University
Date Issued
2026-03-31
File Version
Version of Record
Access Rights
embargoed access