The Generally Accepted Accounting Principle and the Request of the Business Accounts
Bibliographic Information
- Other Title
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- 公正処理基準と通達上の損金経理の要請
Description
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.
Journal
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- 企業研究
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企業研究 (32), 153-175, 2018-02-28
中央大学企業研究所
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Details 詳細情報について
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- CRID
- 1571698602758822144
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- NII Article ID
- 120006640786
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- ISSN
- 13479938
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- Web Site
- http://id.nii.ac.jp/1648/00008903/
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- Text Lang
- ja
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- Data Source
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- CiNii Articles