〈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
書誌事項
- タイトル別名
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- 〈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
application/pdf
収録刊行物
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- かやのもり:近畿大学産業理工学部研究報告
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かやのもり:近畿大学産業理工学部研究報告 (31), 27-35, 2020-06-30
近畿大学産業理工学部
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詳細情報 詳細情報について
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- CRID
- 1050285700309917824
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- NII論文ID
- 120006885710
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- ISSN
- 13495801
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- 本文言語コード
- ja
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- 資料種別
- departmental bulletin paper
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- データソース種別
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- IRDB
- CiNii Articles