〈論文・報告〉戦後の税制改正に伴う我が国の中小企業会計基準の変遷

機関リポジトリ

書誌事項

タイトル別名
  • 〈PAPERS and REPORTS〉Changes in Japan's accounting standards for SMEs following the post-war tax reform

抄録

〈Abstract〉In this study, We will look at the relationship between the introduction of the self-assessed tax payment system based on the Report on Japanese Taxation by the Shoup Mission 1 published in 1949 and Report on Japanese Taxation by the Shoup Mission 2 in 1950, with regard to the history of discussions on accounting standards for SMEs in Japan, especially from the discussions that took place after the Second World War. We discuss the introduction of accounting standards for SMEs, the matters related to accounting practice that were necessary for SMEs at that time, and the national measures taken to supplement accounting technology.

Departmental Bulletin Paper

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収録刊行物

キーワード

詳細情報 詳細情報について

  • CRID
    1050285700309917824
  • NII論文ID
    120006885710
  • ISSN
    13495801
  • Web Site
    https://kindai.repo.nii.ac.jp/records/21096
  • 本文言語コード
    ja
  • 資料種別
    departmental bulletin paper
  • データソース種別
    • IRDB
    • CiNii Articles

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