A Consideration about Present Circumstances and Future Themes in Small and Medium-sized Business Accounting Standards
田中, 真由美Tanaka, Mayumi
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.