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  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 59(4)

中国における中小企業会計2011についての一考察 : 国際的比較視点を用いながら

https://doi.org/10.18999/ecos.59.4.115
https://doi.org/10.18999/ecos.59.4.115
c091ac9a-3aa5-4834-9b13-584ea0a69bf8
名前 / ファイル ライセンス アクション
hu_dan.pdf hu_dan.pdf (2.1 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2012-04-24
タイトル
タイトル 中国における中小企業会計2011についての一考察 : 国際的比較視点を用いながら
その他のタイトル
その他のタイトル The Accounting for SMEs in China 2011 : Using the Comparison Analysis with Japan and IASB
著者 胡, 丹

× 胡, 丹

WEKO 44650

胡, 丹

Search repository
HU, Dan

× HU, Dan

WEKO 44651

HU, Dan

Search repository
抄録
内容記述 This paper first analyses the accounting for SMEs in China 2011 generally, secondly focuses on the Exposure Draft for Small Companies' Accounting Standards (ED for SMEs) issued 1st November 2010 by Ministry of Finance People's Republic of China. To pursue the characteristics of Chinese accounting for SMEs, the paper also uses the comparison analysis among Japan, IASB and China. There are many findings from this paper. For example, in China, the small companies' size is as same as the small-middle companies' size in Japan. ED for SMEs has a key concept, the Simplification of the common standards, which is the same as that of IASB's, while the companies applying ED for SMEs are different from IASB's. ED for SMEs is shorter than IASB's very much. On the other hand, before ED for SMEs' issue, there is a little long way from 2003, showing the anguish of Chinese government to cope with the legislating the accounting standards for SMEs.
内容記述タイプ Abstract
出版者
出版者 名古屋大学大学院経済学研究科
言語
言語 jpn
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
ID登録
ID登録 10.18999/ecos.59.4.115
ID登録タイプ JaLC
ISSN(print)
収録物識別子タイプ ISSN
収録物識別子 0022-9725
書誌情報 経済科学

巻 59, 号 4, p. 115-127, 発行日 2012-03-25
著者版フラグ
値 publisher
URI
識別子 http://hdl.handle.net/2237/16286
識別子タイプ HDL
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