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BOOK

Kaisha Gappei No Kaikei to Zeimu Shinketsugo Kaikei Taio

Tsuzuki Satoshi

4600yen
(5060yen Tax incl. in Japan)
Points You Earn 1% (46p)
Release Date February 28, 2009
Availability Backorder:Usually ships in 1-3 weeks
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Product Details

Catalog No.NEOBK-536606
JAN/ISBN 9784788271630
Product Type BOOK
Pages 504

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

会社合併の会計と税務 新結合会計対応 / 都築敏

会計・税務処理と申告調整を中心に詳説。会計・税務上の取扱いを詳しく解説するとともに、複雑な申告調整についても、別表四・五(一)や仕訳処理などを交えた具体的な設例により、わかりやすく解説。新旧の両面から解説するため、結合会計を任意に選択することができる期間において、いずれが適切であるか検討する際にも役立つ。

Related Offer & Feature

    Tracklisting

    1
    第1編 会社合併の概要(会社合併の機能
    2
    合併の法的意義
    3
    会社合併を規制する法令および基準等
    4
    会社合併の法的手続
    5
    会社合併のスケジュール
    6
    合併対価および割当比率の算出方法
    7
    合併に係る会計と税務の異同)
    8
    第2編 会社合併の会計(会社合併の会計の概要
    9
    取得・持分の結合・共同支配企業の形成・共通支配下の取引の判定
    10
    のれん
    11
    共通支配下の取引等
    12
    共同支配企業の形成
    13
    持分の結合
    14
    取得と判定された場合の合併
    15
    逆取得と判定された場合の合併
    16
    三角合併
    17
    合併当事会社の株主の会計処理
    18
    合併会計処理一覧表)
    19
    第3編 会社合併の税務(会社合併の税務の概要
    20
    適格合併と非適格合併の判定
    21
    適格合併と非適格合併の共通処理
    22
    適格と判定された場合の合併
    23
    非適格と判定された場合の合併
    24
    合併当事会社の法人税等・消費税申告)
    25
    第4編 合併時の会計処理例と法人税申告調整(100%子会社間の合併(適格)-無対価合併
    26
    子会社間の合併
    27
    親会社と100%子会社の合併(適格)
    28
    親会社と子会社の合併
    29
    債務超過会社との合併(適格)
    30
    取得
    31
    三角合併)

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