日本の中小企業会計

• 영문명: Accounting Standards for Small and Medium-sized Entities in Japan : Past, Present and Future
• 발행기관: 실천경영학회
• 저자명: 河﨑 照行(Teruyuki Kawasaki)
• 간행물 정보: 『실천경영연구』實踐經營硏究 第6卷 第1號 (通卷 6號), 53~64쪽, 전체 12쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2011.12.30

영문 초록

The purpose of this paper is to discuss the past, the present, and the future of accounting for SMEs (Small and Medium-sized Entities) in Japan. Five points of the argument are indicated below. (1) Outline the progress of accounting for SMEs in Japan (2) Figure out the theoretical framework of accounting for SMEs based on accounting action “input → process → output” (3) Analyze the structure and problems of the current “Guidance on Accounting for SMEs” (4) Discuss how the international accounting standards (IFRS) affect the accounting for SMEs (5) Explain the “Basic Guidelines on Accounting for SMEs” as new SME accounting rules

목차

Ⅰ. はじめに

Ⅱ. 日本の中小企業会計の歩み

Ⅲ. 中小企業会計の理論的フレムワク

Ⅳ. 中小企業会計に対する国際会計基準（IFRS）の影響

Ⅴ.「中小企業会計指針」の現状と問題点

Ⅵ. 「中小企業会計基本要領（案）」の概要

Ⅶ. むすび

〈引用文献〉

Abstracts

키워드

attributes of SMEs accounting for SMEs theoretical framework of accounting for SMEs Guidance on Accounting for SMEs Basic Guidelines on Accounting for SMEs