A study on the recognition of the restoration to original state obligation for the Small and Medium-sized Enterprises

DOI

Bibliographic Information

Other Title
  • 中小企業における原状回復義務計上に関する検討

Abstract

<p>　A purpose of this paper is to clarify requirements of the simplification in the accounts rule for the small and medium-sized enterprises.</p> <p>　Accounting rule for small and medium-sized enterprises can give, Guidelines on Accounting for Small and Medium-sized Enterprises and Basic Guidelines on Accounting of Small and Medium-sized Enterprises. The accounts rule of the small and medium -sized business is prescribed from a corporate accounting standard by top-down approach. Simplification is made, but is not discussed something with the simplification of the restoration to original state obligation.</p> <p>　In addition, it examines simplification of recognition and the measurement by the top-down approach of the restoration to original state obligation. From this, clarify problems of the restoration to original state obligation by examining it from calculation structure.</p>

Journal

Keywords

Details 詳細情報について

  • CRID
    1390848647561931264
  • NII Article ID
    130007923053
  • DOI
    10.34576/jarsmes.2019.5_59
  • ISSN
    24358789
    2189650X
  • Text Lang
    ja
  • Data Source
    • JaLC
    • CiNii Articles
  • Abstract License Flag
    Disallowed

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