학술저널
日本と韓国における中小企業会計基準の比較研究
Comparative Study of Accounting Standards for SMEs in Japan and Korea
- 실천경영학회
- 실천경영연구
- 實踐經營硏究 第8卷 第1號 (通卷 8號)
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2013.12317 - 327 (11 pages)
- 8
The purpose of this paper is to compare accounting standards for SMEs (Small and Medium sized Entities) in Japan and Korea. Three points of the argument are indicated below. (1) Outline the progress of accounting for SMEs in Japan and Korea (2) Figure out the theoretical framework of accounting for SMEs based on accounting action “input → process → output” (3) Compare constitution and contents of "basic points of accounting for SMEs" in Japan and"accounting standards for SMEs" in Korea.
Ⅰ. はじめに
Ⅱ. 日本および韓国における中小企業会計の歩み
Ⅲ. 中小企業会計の理論的フレームワーク
Ⅳ. 日本の「中小企業会計基本要領」と韓国の
「中小企業会計基準」の構成と内容
Ⅴ. むすび
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