非連結企業の会計と開示

概要

論文の詳細を見る
The purpose of this paper is to clarify the current situation and issues of the accounting and disclosure of unconsolidated entities. The term “unconsolidated entity” is not commonly used, but there is a growing trend that special accounting processes are conducted for some firms other than consolidated ones in consolidated accounting and their items are disclosed. Considering this trend, this paper assumes that unconsolidated entities have some influences and responsibilities, for example, because their parent companies or subsidiaries have voting rights, but they are not included in the scope of consolidation. Then, the current situation and issues of their accounting and disclosure are identified.