中小会社の会計処理基準についての考察

概要

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In this paper, our country is examining for what kind of purpose a book keeping outline called the “Small and medium-sized enterprise book keeping outline” and the “Smaller entities management book keeping outline” which were released before 2002 was released. Moreover, the account, guide, and constitution which were released in 2002 and afterwards in the accounting question of the accounting for small and medium-sized enterprises or small and medium-sized entities make what kind of change, and it examines whether question arrangement is carried out, and is examinig what a “guideline about the accounts of the small and medium-sized enterprises” should carry out for functioning effectively.
2007-12-25