Departmental Bulletin Paper 中小会計基準に関する現状と今後の課題に関する一考察

田中, 真由美  ,  Tanaka, Mayumi

(45)  , pp.219 - 230 , 2015-08-06
In Japan, two small and medium-sized business accounting standards exist now. The former one is released in2005. Former standard is difficult to be applied for finance division in small and medium-sized enterprises. So, only After 7years, the latter one announced. Compared with the former and the latter one, the latter one is suitable for many small and medium-sized enterprises. But they do not penetrate. For Japan's economy, we require that regional financial instisutions support small and medium-sized enterprises in such a method of reductions of interest payments if enterprises apply the latter accounting standards.

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