日本の中小企業会計

Accounting Standards for Small and Medium-sized Entities in Japan : Past, Present and Future

The purpose of this paper is to discuss the past, the present, and the future of accounting for SMEs (Small and Medium-sized Entities) in Japan. Five points of the argument are indicated below. (1) Outline the progress of accounting for SMEs in Japan (2) Figure out the theoretical framework of accounting for SMEs based on accounting action “input → process → output” (3) Analyze the structure and problems of the current “Guidance on Accounting for SMEs” (4) Discuss how the international accounting standards (IFRS) affect the accounting for SMEs (5) Explain the “Basic Guidelines on Accounting for SMEs” as new SME accounting rules