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BOOK

Tettei Kaisetsu Zei Koka Kaikei No Jitsumu

Azusa Kansa Hojin

4200yen
(4620yen Tax incl. in Japan)
Points You Earn 1% (42p)
Release Date mid January 2025
Availability In Stock at Supplier:Usually ships in 2-4 days
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Product Details

Catalog No.NEOBK-3058139
JAN/ISBN 9784502524813
Product Type BOOK
Pages 383

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

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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.

Description in Japanese

徹底解説税効果会計の実務 / あずさ監査法人/編

本書では、税効果会計の基本的な考え方から、個別・連結の取扱い、回収可能性の判断、組織再編における取扱いまで網羅的に詳説しています。設例を多用するとともに、「論点」では、実務で生じやすい疑問点をQ&Aで解説しています。第3版では、法人税等会計基準や税効果適用指針の改正、グローバル・ミニマム課税制度に係る法人税等及び税効果会計の取扱いを新たに追加しました。また、昨今のスタートアップ育成に向けた政府の取組みを背景に、株式報酬やいわゆるパーシャルスピンオフに関する税効果会計の取扱いについての解説も拡充しています。

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    Tracklisting

    1
    第1章 税効果会計の基本的な考え方
    2
    第2章 個別財務諸表における税効果会計
    3
    第3章 連結財務諸表における税効果会計
    4
    第4章 中間財務諸表における税効果会計
    5
    第5章 繰延税金資産の回収可能性
    6
    第6章 組織再編における税効果会計
    7
    第7章 法人税等会計基準
    8
    第8章 グループ通算制度を採用している場合の税効果会計
    9
    第9章 グローバル・ミニマム課税制度に係る法人税等および税効果会計
    10
    第10章 税効果会計に関する開示
    11
    第11章 IFRS会計基準との相違

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