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概要

論文の詳細を見る
In this paper，the applicable entities for accounting and reporting standards，standards of accounting method，reporting standards，and auditing for smaller entities are considered. And also，accounting and reporting standards for smaller entities in the United States and United Kingdom are considered，where the applicable entities for accounting and reporting standards，standards of accounting method，reporting standards，and auditing are considered. In this paper，the author proposes a uniformity of the applicable entities for accounting and reporting standards，standards of accounting method，reporting standards，and auditing for smaller entities. And moreover，he proposes a new accounting system for smaller entities on the basis of management accounting system.
広島文化学園大学の論文
2003-12-24