Shinji Itagaki
Economics & accounting
Itagaki Financial & Tax Consulting Office
Japan
Biography
Small Business Accounting Procedure ("Basic Procedure on Accounting for Small and Medium-sized Enterprises") was released on February 1, 2012, and the country and prefectures became the criteria for analyzing the financial statements of SMEs. Its purpose is to provide four types of accounting: (1) accounting that is useful for management decisions, (2) accounting to make a correct report, (3) accounting for practical practices, and (4) accounting without overloading burden. By doing this, all financial institutions will respect this small to medium-sized accounting guidelines when making loan decisions.
Research Interest
Business & management
