A study on the recognition of the restoration to original state obligation for the Small and Medium-sized Enterprises

Abstract

　A purpose of this paper is to clarify requirements of the simplification in the accounts rule for the small and medium-sized enterprises.

　Accounting rule for small and medium-sized enterprises can give, Guidelines on Accounting for Small and Medium-sized Enterprises and Basic Guidelines on Accounting of Small and Medium-sized Enterprises. The accounts rule of the small and medium -sized business is prescribed from a corporate accounting standard by top-down approach. Simplification is made, but is not discussed something with the simplification of the restoration to original state obligation.

　In addition, it examines simplification of recognition and the measurement by the top-down approach of the restoration to original state obligation. From this, clarify problems of the restoration to original state obligation by examining it from calculation structure.