〈研究ノート〉中小企業向け会計基準の公正処理基準該当性
書誌事項
- タイトル別名
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- <PAPERS and REPORTS> Applicability of the fair treatment standard in accounting standards for SMEs
抄録
<Abstract> This paper examines the applicability of the SMEs accounting standards to the fair treatment standard under Article 22 Clause 4 of corporate tax law. Under the first approach, none of the accounting standards for SMEs is highly applicable to the fair treatment standard. In addition, since their existence itself is not recognized by many SMEs, the number of firms complying with them as accounting standards is considered to be small. Therefore, the applicability to the fair treatment standard is low. Under the second approach, we conclude that the accounting treatment is consistent if it is clearly stated that the accounting treatment under the corporate income tax law is to be applied by election if such accounting treatment is deemed appropriate in corporate accounting practice.
Departmental Bulletin Paper
application/pdf
収録刊行物
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- かやのもり:近畿大学産業理工学部研究報告
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かやのもり:近畿大学産業理工学部研究報告 (33), 19-26, 2022-06-30
近畿大学産業理工学部
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詳細情報 詳細情報について
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- CRID
- 1050011727210973952
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- ISSN
- 13495801
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- 本文言語コード
- ja
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- 資料種別
- departmental bulletin paper
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- データソース種別
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- IRDB