Note 3-17
- Japanese version
- English version
17 "Research Group on Methodology for Explaining about Financial Conditions" as sponsored by the Ministry of Finance (2000, 2001). Among others, Kato (1999) took the initiative in publishing balance sheets based on accrual accounting. Akai, Sumi and Tanaka (1999), Akai, Sumi and Yoshida (2001) and others developed and analyzed SNA-based balance sheets.