Reform of Accounting for Local Public Enterprises

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  • 地方公営企業会計制度の見直しとその影響
  • チホウ コウエイ キギョウ カイケイ セイド ノ ミナオシ ト ソノ エイキョウ

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Abstract

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This paper examines the influence of financial statements of local public enterprises in Japan. I studied how new accounting standards for local public enterprises, after recent reform, have changed the financial condition of Japanese local public enterprises.

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  • Wako Keizai

    Wako Keizai 49 (2), 1-7, 2017-01

    和光大学社会経済研究所

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