減損損失の損金認識過程 : 特別損失v.s.経常損失

概要

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In Japan, the accounting for the impairment of fixed assets was introduced in August, 2002. And it was enforced from March, 2006. The accounting for the impairment reduces the impossible amounts of the recovery from a book value under a certain condition, when the investment to fixed assets will be not recovered by the deterioration of profitability. Their amounts will be disclosed as the impairment cost. The impairment cost is the loss of valuation. However, in the corporation tax law of Japan, the impairment cost is denial as deduction. Therefore, an impairment cost can not be disclosed as deduction. The purposes of this paper are studying how the corporation tax law of Japan should recognize and disclose the impairment loss. The recognition of impairment cost is different between accounting and the corporation tax law.This difference surfaces on depreciation. On accounting, the depreciation uses a book value after impairment. But on the corporation tax law, the depreciation uses a book value before impairment. The former discloses a risk of fixed assets. But the latter does not disclose it. Then, the latter bring about disadvantage to the stakeholders. Therefore, on the corporation tax law of Japan, impairment cost is disclosed as ordinary loss, must be the deduction.
旭川大学の論文
2006-06-30