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

概要

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It is said that 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. It is called "umgekeherte Mafigeblichkeit". If they are to provide a true and fair view of the performance and the financial position of enterprise, financial statements should not be inflenced by tax considerations. The main aim of this paper is to illustrate the degree to which taxation regulations determine financial reporting in Japan. I reserched "umgekeherte Mafigeblichkeit" in Japan about reserve for doubtful accounts, depreciation, defered income taxes, reseve for bonus payment, reserve for retirement payment. Then I proposed how to settle "umgekeherte Mafigeblichkeit".
信州短期大学の論文