Expandability of Accounting Objectives under Japanese Traditional Formation

本研究旨在探讨日本传统会计准则下会计目标是否具有可扩展性。我们的研究结果如下：1。日本传统会计准则下公认会计准则的范围、目标和作用。外币折算核算的可扩充性。租赁会计核算的可扩展性。合并财务报表会计的可扩展性日本会计制度改革的最新趋势及未来展望。

Purpose of this study is researching whether expandability of accounting objectives under Japanese traditional formation.Results of our study are as follows ;1. Province, aim and function of Generally Accepted Accounting Principles under Japanese traditional formation.2. Expandability of accounting for translation of foreign currency.3. Expandability of accounting for leases.4. Expandability of accounting for consolidated financial statements..5. Recent tendency and future prospects concerning the reformation of accounting system in Japan.