公正処理基準と通達上の損金経理の要請

機関リポジトリ

書誌事項

タイトル別名
  • The Generally Accepted Accounting Principle and the Request of the Business Accounts

抄録

The constitution prescribes a basis of a tax burden according to a law Article 84 of the constitution is a significant text of law in the field of the calculation of taxation and the accounting procedure. However, it is prescribed that a corporation tax law is based on a bill of an enterprise.　The current situation that accounting practice is hugely influenced by the tax administration is often considered to be a serious problem we can not overlook. As start, the current situation of accounting practice being strongly influenced by the tax administration surely is a huge problem. However, the fact problem that some of the regulation define the rules of is a more important.

収録刊行物

  • 企業研究

    企業研究 (32), 153-175, 2018-02-28

    中央大学企業研究所

キーワード

詳細情報 詳細情報について

  • CRID
    1571698602758822144
  • NII論文ID
    120006640786
  • ISSN
    13479938
  • Web Site
    http://id.nii.ac.jp/1648/00008903/
  • 本文言語コード
    ja
  • データソース種別
    • CiNii Articles

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