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oai:hbg.repo.nii.ac.jp:00004985 2023-09-12T12:48:27Z 267:947:951

中小会社会計の制度形成に関する一考察 A Study of Institutional Design for Smaller Entities Accounting 堂野崎, 融 新野, 正晶 松尾, 俊彦 Dounosaki, Tooru Shinno, Masaaki Matsuo, Toshihiko 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 application/pdf 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. 広島文化学園大学社会情報学部 2017-12-26 jpn departmental bulletin paper VoR https://doi.org/10.60171/00004978 https://hbg.repo.nii.ac.jp/records/4985 10.60171/00004978 AN10586239 13418459 社会情報学研究 22 65 74 https://hbg.repo.nii.ac.jp/record/4985/files/hbgsis22_65-74.pdf application/pdf 1.0 MB 2023-05-30