著者

齋藤 雅子

出版者

大阪産業大学

雑誌

大阪産業大学経営論集 (ISSN:13451456)

巻号頁・発行日

vol.8, no.1, pp.65-79, 2006-10-30

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The Accounting Standard Board of Japan (ASBJ) has released for public comment Exposure Draft of PITF No.l9, Practical Solution on Investors' Accounting for Limited-Liability Partnerships (LLP) and Limited-Liability Companies (LLC). This paper studies the accounting issues on two points : the legal difference between LLP and LLC, and the selected application of accounting procedures. LLC is the organization of internal autonomy type as well as LLP. It is important to consider the accounting procedure for LLC to make use of the merit. Now three accounting methods for LLP give the significant issue to discuss toward only one method.