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BOOK

Zei Koka Kaikei Niokeru "Zeiritsu Sai" No Jitsumu

Nakajima Tsutomu / Cho Nakajima Ayako / Cho

2700yen
(2970yen Tax incl. in Japan)
US$ 16.52
Points You Earn 1% (27p)
Release Date mid April 2023
Availability In Stock at Supplier:Usually ships in 2-4 days
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Product Details

Catalog No.NEOBK-2851682
JAN/ISBN 9784502461613
Product Type BOOK
Product Package Size (Measured) 14.9 x 21 x 1.7cm
Pages 217

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

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 (谷歌翻译在中国大陆无法使用).

Description in Japanese

税効果会計における「税率差異」の実務 / 中島努/著 中島礼子/著

税効果会計の実務において、意外と手間がかかり、担当者を悩ませる「税率差異分析」。本書では、税率差異が発生するしくみから分析・把握方法までわかりやすく解説しています。差異の発生する項目別に具体的に解説するとともに設例も多く盛り込んでいます。第3版では、税率の変更や、子会社株式簿価減額特例、グループ通算制度の導入といった税制の変更に対応しています。

Related Offer & Feature

    Tracklisting

    1
    第1部 個別財務諸表における税率差異(税率(税額)差異が発生するしくみ
    2
    税率(税額)差異分析の方法
    3
    税率(税額)差異要因を漏れなく把握するには
    4
    差異要因の項目別解説
    5
    総合設例
    6
    補論 グループ通算制度と個別財務諸表における税率差異)
    7
    第2部 連結財務諸表における税率差異(連結財務諸表に係る税効果会計の概要
    8
    連結財務諸表に係る税率差異の要因
    9
    連結財務諸表に係る税率差異分析ワークシート)
    10
    参考(「留保」「社外流出」って何?
    11
    法人税・地方法人税・住民税・事業税の計算構造)

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