我が国の企業会計と確定決算主義(1) : 逆基準性とIAS導入の問題を中心として

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概要

• 論文の詳細を見る

• One of the main characteristics of accounting in Japan is the interaction of financial accounting and tax accounting. The "principle of congruency" traditionally has influenced accounting in Japan. This principle and especially its influence on financial accounting must be recognized in analysing Japanese financial statements to understand and interpret their content and to compare them with other countries. If they are to provide a true and fair view of the performance and the financial position of enterprises, financial statements should not be inflenced by tax considerations. However,in Japan there are more or less substantial derogations from general accounting principles for evasion or the giving of incentives for investment. In these instances, tax rules prevail over general accounting principles. The question then arises whether enterprises in order to benefit from certain tax advantages have to use tax reporting techniques in their financial statements. This fact of the interaction of financial and tax income computation is one of the main reasons for the lack of harmony in accounting between Japan and other countries. It is a very suitable example to recognize that the international differences in accounting are not only caused by different norms and regulations but also by contextual differences and different frameworks. The main aim of this paper is to illustrate the degree to which taxation regulations determine financial reporting in Japan. It should promote understanding of financial accounting in Japan and demonstrates the direct and indirect effects of this principle of coneruency.

• 信州短期大学の論文

著者

• 坂本 雅士

  信州短期大学

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• 我が国の企業会計と確定決算主義(3) : 逆基準性とIAS導入の問題を中心として
• 我が国の企業会計と確定決算主義(2) : 逆基準性とIAS導入の問題を中心として
• 我が国の企業会計と確定決算主義(1) : 逆基準性とIAS導入の問題を中心として
• 確定決算主義とその逆基準性に関する一考察

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