@article{oai:serve.repo.nii.ac.jp:00003165,
 author = {山田, ひとみ and Hitomi, Yamada},
 issue = {1},
 journal = {聖学院大学論叢, The Journal of Seigakuin University},
 month = {Oct},
 note = {わが国における比較貸借対照表の作成実務は，いつ頃から行われており，また，どのような契機を経て作成されたのか，その経緯については必ずしも明らかとなっていない。
　わが国における比較貸借対照表の作成の契機が“GHQの指示”にあったのではないか。
　GHQ/SCAP「指示文書」における貸借対照表は，比較貸借対照表を採用していた。
　そこで，本稿では「指示文書」と日本の会社がESSに提出した英文財務諸表との比較分析を試みた。, It is not always clear how the preparation of comparative balance sheet in Japan has been taking place since then and under what kind of opportunities and how was such a balance sheet created.
　 It may be that the opportunity to prepare the comparative balance sheet in our country was discovered in the “GHQ instructions”
　 The “Instructional Documentations” of the GHQ/SCAP (Records of General Headquarters Supreme Commander for the Allied Powers) adopted the “Comparative Balance Sheet”.
　 I compared these Instructional Documentations with the document submitted by a Japanese company to the Economic and Scientific Section (ESS) of the GHQ/SCAP.},
 pages = {127--137},
 title = {GHQ/SCAP「指示文書」における比較貸借対照表（上）},
 volume = {30},
 year = {2017},
 yomi = {ヤマダ, ヒトミ}
}