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＜departmental bulletin paper＞
Accounting for Deferred Taxes under the Conceptual Framework : Its Difficulty of the Application to Practice
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| Table of Contents | 1. はじめに 1.1 マクロ会計政策としての税効果会計 1.2 間題の所在 2. 二つの会計観と税効果会計 2.1 会計観の変遷と異同 2.2 “Let the tax follow the income" vs. “Let's fix deferred taxes'' 3. 税効果会計における差異と反復 3.1 反復的差異概念の拡張 3.2 会計観・計算方法との整合性 3.2.1 反復的差異の起源 3.2.2 収益費用中心観・繰延法 3.2.3 資産負債中心観・資産負債法 4. 測定、把握単位の課題 |
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| Created Date | 2009.09.14 |
| Modified Date | 2022.02.10 |