企業会計基準法の制定構想

概要

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In the history of the development of corporate accounting law in our country, a noteworthy event happened during the period of one year and four months from Oct. 1947 to Feb. 1949. This event is a plan about establishing a law of corporate accounting standard. The content of this plan is to set the corporate accounting standard by setting up a corporate accounting standard committee. However, as the result of this discussion, the plan of constituting the corporate accounting standard law has been cancelled. About the above events, this paper analyzes and confirms some relational facts according to the time series, and examines the important parts among these facts.
新潟大学大学院現代社会文化研究科の論文