税効果会計に関する一考察

概要

論文の詳細を見る
Statement of Financial Accounting Standard provides the correct method for measuring the amount of deferred tax assets or liabilities that need to be included on the balance sheet. Temporary differences are the major cause of deferred tax assets and liabilities. Temporary differences are separated into two types, namely taxable temporary differences and deductible temporary differences. Deferred tax assets are recognized for the tax effect of deductible temporary differences and deferred tax liabilities are recognized for the tax effect of taxable temporary differences.
名古屋産業大学の論文