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＜紀要論文＞
The Consolidation Theory Used in Japan
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| 概要 | Consolidation accounting standards were revised in Japan in 1997. In this time, The Business Accounting Deliberation Council (BADC) pointed out that "The revised consolidation standards follow mainly ...the former one; parent company concept"1>. In this article, we would like to present, exchange our opinion about which consolidation theory is really used in Japan recently. In order to get this target, the following issues are discussed. 1. Consolidation theories 2. Consolidation theory used in Japan currently.続きを見る |
詳細
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| 登録日 | 2020.05.28 |
| 更新日 | 2020.10.14 |