2026-03-06T03:14:06Z https://hbg.repo.nii.ac.jp/oai

oai:hbg.repo.nii.ac.jp:00005040 2023-09-13T07:49:06Z 267:947:960

中小会社の会計処理基準についての考察 Consideration for the standards of accounting method of smaller entities 堂野崎, 融 Dounosaki, Tooru Smaller entities 中小企業 Standards of accounting method 会計処理基準 Small and medium-sized enterprise book keeping outline 中小企業簿記要領 Smaller entities management book keeping outline 中小会社経営簿記要領 guideline about the accounts of the small and medium-sized entities 中小企業の会計に関する指針 application/pdf In this paper, our country is examining for what kind of purpose a book keeping outline called the “Small and medium-sized enterprise book keeping outline” and the “Smaller entities management book keeping outline” which were released before 2002 was released. Moreover, the account, guide, and constitution which were released in 2002 and afterwards in the accounting question of the accounting for small and medium-sized enterprises or small and medium-sized entities make what kind of change, and it examines whether question arrangement is carried out, and is examinig what a “guideline about the accounts of the small and medium-sized enterprises” should carry out for functioning effectively. departmental bulletin paper 呉大学社会情報学部 2007-12-25 VoR application/pdf 社会情報学研究 13 57 73 AN10586239 13418459 https://hbg.repo.nii.ac.jp/record/5040/files/hbgsis13_57-73.pdf https://doi.org/10.60171/00005033 https://hbg.repo.nii.ac.jp/records/5040 jpn