@article{oai:niigata-u.repo.nii.ac.jp:00007812,
 author = {高山, 浩},
 journal = {現代社会文化研究, 現代社会文化研究},
 month = {Mar},
 note = {The fair-value evaluation of securities is permitted but not required in commercial-law accounting. Although unrealized holding gains and losses arising from the difference between the fair value and the historical cost of trading securities constitutes period profit or loss according to business accounting principles, according to commercial law, dividends are not paid on this unrealized holding gains. There therefore seems to exist a contradiction between commercial law and business accounting principles, with respect to this payment of dividends on real period profit from trading securities.},
 pages = {131--143},
 title = {有価証券の評価差額を巡る商法会計上の論点 : 企業会計と商法会計の相違点を中心として},
 volume = {29},
 year = {2004}
}