医療法人の寄附金収入の会計処理に関する一考察 : 公益法人会計基準・社会福祉法人会計基準・アメリカSFASとの比較研究を踏まえて
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In this paper, we studied accounting treatments of revenue donations in medical corporations. First, characters of hospitals have been examined. Although hospitals in Japan are not-for-profit organizations, actually retained earnings are distributed to financial subscribers in dissolution of medical corporations. The reformation of healthcare system has affected accounting treatments of revenue donations in medical corporations. We have examined accounting treatments of revenue donations in medical corporations. Additionally, we have studied accounting treatments of revenue donations in social welfare corporations, public-interest corporations, and Statement of Financial Accounting Standards(SFAS). In Japan, although entities other than medical corporations are also management hospitals, each accounting treatments of revenue donations in each accounting standards lead different consequences of medical corporations, social welfare corporations and public-interest corporations. Presently, the accounting standard of medical corporations have not been established. We must study establishing rules of accounting treatments of revenue donations in the accounting standard of medical corporations.
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