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basis of preparation [4 entries]
  1. basis of preparation    作成基礎
  2. basis of the preparation of financial statements    財務諸表作成基準
  3. method of preparation of consolidated financial statements on an item by item basis, eliminating intra-group balances and transactions and unrealized intra-group profit    企業集団内の債権債務残高、取引及び企業集団内の未実現利益を、一項目毎に消去して連結財務諸表を作成する方法
  4. method of preparation of consolidated financial statements on an item-by-item basis, eliminating intra-group balances and transactions and unrealised intra-group profit    企業集団内の債権債務残高、取引及び企業集団内の未実現利益を、一項目毎に消去して連結財務諸表を作成する方法
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