@article{oai:kindai.repo.nii.ac.jp:00022923,
 author = {星野, 有理子 and 平川, 茂 and 末次, 卓也 and 星野, 宗広},
 issue = {33},
 journal = {かやのもり：近畿大学産業理工学部研究報告, Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University},
 month = {Jun},
 note = {<Abstract> This paper examines the applicability of the SMEs accounting standards to the fair treatment standard under Article 22 Clause 4 of corporate tax law. Under the first approach, none of the accounting standards for SMEs is highly applicable to the fair treatment standard. In addition, since their existence itself is not recognized by many SMEs, the number of firms complying with them as accounting standards is considered to be small. Therefore, the applicability to the fair treatment standard is low. Under the second approach, we conclude that the accounting treatment is consistent if it is clearly stated that the accounting treatment under the corporate income tax law is to be applied by election if such accounting treatment is deemed appropriate in corporate accounting practice., application/pdf},
 pages = {19--26},
 title = {〈研究ノート〉中小企業向け会計基準の公正処理基準該当性},
 year = {2022},
 yomi = {ホシノ, ユリコ and ヒラカワ, シゲル and ツエツグ, タクヤ and ホシノ, ムネヒロ}
}