Social and economic laws of Japan  volume 13 1956-57

[目次]

• CONTENTS
• Regulation Concerning Terminology,Forms and Method of Preparation of Financial Statements,etc.
• CHAPTER I General Provisions
• CHAPTER II Balance Sheet
• Section 1 Gemeral Provisions
• Section 2 Assets
• Division 1 General Provisions
• Division 2 Current Assets
• Division 3 Fixed Assets
• Division 4 Deferred Accounts
• Division 5 Miscellaneous Provisions
• Section 3 Liabilities
• Division 1 General Provisions
• Division 2 Current Liabilities
• Division 3 Fixed Liabilities
• Division 4 Miscellaneous Provisions
• Section 4 Capital
• Division 1 Capital Provisions
• Division 2 Capital Stock
• Division 3 Capital Surplus
• Division 4 Earned Surplus and Loss
• CHAPTER III Profit and Loss Statement
• Section 1 General Provisions
• Section 2 Income from Sale and Cost of Sales
• Section 3 General Administrative Expenses and Selling Expenses
• Section 4 Non-Operating Revenues and Expenses
• CHAPTER IV Surplus Statement and Loss Statement
• Section 1 General Provisions
• Section 2 Earned Surplus and Loss
• Section 3 Capital Surplus
• Section 4 Miscellaneous Provisions
• CHAPTER V Surplus Appropriation Statement and Loss Disposition Statement
• Section 1 General Provisions
• Section 2 Surplus Appropriation Statement
• Section 3 Loss Disposition Statement
• CHAPTER VI Attached Schedules
• The Summary of Handling Regulation Concerning Terminology,Forms and Method of Preparation of Financial Statements Etc.
• Regulation Concerning Audit Certification of Financial Statements

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