中小会社の会計基準について

概要

論文の詳細を見る
In this paper，the union of reports concerning the accounting of two or more smaller entities that had been referred up to now was attempted by making the indicator concerning the accounting of the smaller entities. Then，the difference with the report concerning the accounting of the indicator concerning the accounting of the smaller entities and the smaller entities was compared. Moreover，the problem in coverage has remained though the indicator concerning the accounting of the smaller entities is made public. It proposed this solution for the problem. And，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
2005-12-26