@article{oai:wako.repo.nii.ac.jp:00004667,
 author = {海老原, 諭},
 issue = {2},
 journal = {和光経済, Wako Keizai},
 month = {Feb},
 note = {application/pdf, The purpose of this study is to propose criteria for defining the scope of consolidation in making consolidated financial statements for medical corporation groups. In corporate accounting standards, the scope of consolidation is determined by whether a parent company has the greater part of share of other companies. However, for medical corporations, it is not able to use the same criteria for defining the scope of consolidation because the Japanese Medical Law denies any members’ ownerships on medical corporations. In this study, the author points out following two things. Firstly, in making consolidated financial statements for medical corporation groups, it is suitable to use the economic unit concepts as a basic concept. Secondly, criteria for defining the scope of related public-interest corporations adopted in the accounting standard for independent administrative corporations.},
 pages = {11--20},
 title = {医療法人グループ会計における連結範囲の画定基準},
 volume = {51},
 year = {2019}
}