Departmental Bulletin Paper 2012年社会福祉法人会計基準制定に関する第一次読解 (飯沼博一名誉教授追悼号)
The Reading of Setting Accounting Standards on Social and Welfare Corporation in 2012-depended on the discussion paper released by The Ministry of Health and Labor, Welfare in July/2011.

井出, 健二郎

48 ( 3 )  , pp.33 - 41 , 2016-03 , 和光大学社会経済研究所
ISSN:02865866
NCID:AN00258120
Description
In this paper, the main issue is to read the process of setting The Accounting Standard on Social and Welfare Corporation in 2012.We initially read the discussion paper - The Accounting Standard on Social and Welfare Corporation(2011/07)released by The Ministry of Health and Labor, Welfare. The discussion paper has a defination and nature of The Accounting Standard on Social and Welfare Corporation in 2012.It defines it in 2012 as one of main purposes of evaluating management activities of Social and Welfare Corporation, analyzing and disclosing their financial statements.In the step of developing the debates, we'll understand The Accounting Standard on Social and Welfare Corporation in 2012.
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