BOOK

Hokatsu Rieki Keisan Sho Niokeru "Gumi Gae Chosei" No Jitsumu

Shima Ya Tsuyoshi / Cho

3000yen
(3300yen Tax incl. in Japan)
Points You Earn 1% (30p)
Release Date May 2019
Availability In Stock at Supplier:Usually ships in 2-4 days
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Product Details

Catalog No.NEOBK-2364886
JAN/ISBN 9784502309014
Product Type BOOK
Pages 270

Books are basically written in Japanese except for bilingual books or ones indicated as not written only in Japanese.

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Description in Japanese

包括利益計算書における「組替調整」の実務 / 嶋矢剛/著

知りたいところだけすぐに読めるように、64のQ&A形式で紹介。実務対応18号“平成30年改正”で追加された修正項目についても解説。実務上、煩雑な作業となる組替調整額などの金額の集計作業等に係るノウハウにも言及。組替調整の持分変動における取扱いについても紙幅を割いて掲載。難易度の高い「段階取得」「吸収合併」に伴う組替調整についても解説。組替調整の有無がパッと見てわかるチェックリスト付き。組替調整への理解を深めるために、組替調整に該当しない取引についても仕訳等を用いて、丁寧に解説。

Translate Description

*As it is a machine translation, the result may not provide an accurate description. Please use it only as a reference. *Not available within the China mainland region.

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    Tracklisting

    1
    第1章 最初に理解しておきたい知識13
    2
    第2章 親会社および100%子会社にのみその他の包括利益がある場合
    3
    第3章 非支配株主がいる子会社にその他の包括利益がある場合
    4
    第4章 持分法適用会社にその他の包括利益がある場合
    5
    第5章 子会社または関連会社で持分変動が生じる場合
    6
    第6章 組替調整額などの注記金額の集計作業とその周辺
    7
    補章 組替調整額の有無の判定チェックリスト

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