Disclosure of external accounting information by smaller entities
| Jazyk: | japonština |
|---|---|
| Rok vydání: | 2023 |
| Předmět: | |
| Zdroj: | 社会情報学研究. 9:71-83 |
| ISSN: | 1341-8459 |
| Popis: | In this paper，the applicable entities for accounting and reporting standards，standards of accounting method，reporting standards，and auditing for smaller entities are considered. And also，accounting and reporting standards for smaller entities in the United States and United Kingdom are considered，where the applicable entities for accounting and reporting standards，standards of accounting method，reporting standards，and auditing are considered. In this paper，the author proposes a uniformity of the applicable entities for accounting and reporting standards，standards of accounting method，reporting standards，and auditing for smaller entities. And moreover，he proposes a new accounting system for smaller entities on the basis of management accounting system. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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