著者

菅沼 康二

出版者

神奈川大学

雑誌

商経論叢 (ISSN:02868342)

巻号頁・発行日

vol.27, no.2, pp.173-222, 1992-01

---

The "Totale Bilanzlehre", by Professor W. le Coutre, is a theory, in which financial statement constitutes a part of Bilan in wider sense. Financial statements are regarded as a respective Bilanz which caluculates the capital respectivelly. The conclusion論説