特別償却に関する一考察

概要

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After World War II accelerated depreciation was laid down as a measure of industrial rehabilitation. Financial accountiong and commercial law and tax law were affected one another. But usually each of them are discussed respectively. This paper was written as to a meaning of accelerated depreciation and the proper accounting management. Then it was examined in financial accounting and commercial law and accounting practice. At last this paper summarized the meaning of accelerated depreciation. The meaning lies in specific industrial growth owing to early collection of investment and I think the reasonable accountiong of the accelerated depreciation is a reserve by distribution of net profit.
信州短期大学の論文