中小会社会計の制度形成に関する一考察

URI http://harp.lib.hiroshima-u.ac.jp/hbg/metadata/12251
File
Title
中小会社会計の制度形成に関する一考察
Title Alternative
A Study of Institutional Design for Smaller Entities Accounting
Author
氏名 堂野崎 融
ヨミ ドウノサキ トオル
別名 Tooru Dounosaki
氏名 新野 正晶
ヨミ シンノ マサアキ
別名 Masaaki Shinno
氏名 松尾 俊彦
ヨミ マツオ トシヒコ
別名 Toshihiko Matsuo
Subject
Smaller entities
中小会社
Accounting standard for smal1er entities
中小会社会計基準
Guidance on accounting of the small and medium-sized entities
中小企業の会計に関する指針
Basic guideline on accounting of small and medium-sized enterprises
中小企業の会計に関する基本要領
International Financial Reporting Standard for Small and Medium-Sized Entities
中小企業向け国際財務報告基準
Abstract

In this paper, which considered of institutional design for smaller entities accounting. The accounting standards shoud be separated smaller entities from large entities. We have established the guidance on accounting of small and medium-sized entities at 2005, and the basic guidelines on accounting of small and medium-sized enterprises at 2012. The guidance on accounting of the small and medium-sized entities is single standard, but the basic guideline on accounting of small and medium-sized enterprises is double standard. We will compare single standard with double standard and examined.

Journal Title
社会情報学研究
Volume
22
Spage
65
Epage
74
Published Date
2017-12
Publisher
広島文化学園大学社会情報学部
ISSN
13418459
Language
jpn
NIIType
Departmental Bulletin Paper
Text Version
Set
hbg