Theoretical Ground for Mark-to-market Accounting and Realization Basis Shizuki Saito Faculty of Economics, The University of Tokyo and Accounting Standards Board of Japan October, 2002 * Originally written in Japanese and presented at the 3rd Kobe Conference on Accounting in June, 1997 (collected in I. Nakano and H. Yamaji ed., Accounting Valuation in the21stCentury, Keiso Publishing Co., 1998). این تحقیق استانداردهای حسابداری مربوط به ارزیابی دارائی را از لحاظ ثبات رویه با ...