中小企業会計指針の問題点^[○!R]

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概要

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• It has been said that there is issues on the reliability of financial statements, especially of the small and medium sized enterprises. In this article, I point out some issues about the single standard theory and the double standard theory, the cost base and the current value basis, the profit cost-approach and the asset debt approach and so on. Specifically, I focused mainly the regulation of company computation rule in the individual explanatory note table in the single standard theory and the double standard theory and the issues and views of the improvement of the reliability of the financial statement about 'Small and Medium sized Enterprises Accounting Guideline' witch mensioned in detail within the paper.

• 2009-06-10

著者

• 岡部 勝成

  日本文理大学

関連論文

• 中小企業会計指針の問題点^[○!R]

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