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Title: IFRS導入に伴う法人税法上の対応に関する考察
Other Titles: Corporation Tax Considerations in Response to the Introduction of IFRS in Japan
Authors: 笹川, 篤史
Authors (alternative): Sasagawa, Atsushi
Issue Date: 25-Mar-2014
Publisher: 長崎大学経済学部 東南アジア研究所 / The Research Institute of Southeast Asia, Faculty of Economics, Nagasaki University
Citation: 東南アジア研究年報, 55, pp.1-24; 2014
Abstract: On June 20,2013,the Business Accounting Council (BAC) of the Japanese Financial Services Agency (FSA) issued a report on the use of international financial reporting standards (IFRS) in Japan. The report reiterates Japan's commitment to the goal of a single set of high quality global accounting standards. Pursuant to this report, it becomes necessary to consider a situation in which the number of IFRS adopters will increase. Specifically, it is necessary to examine the impact of IFRS adoption as regards corporation tax, and to consider how the Japanese Corporation Tax Law could respond to the changing scenario.
Keywords: IFRS / corporate tax / intangible assets / 法人税法 / 国際財務報告基準 / 逆基準性 / 無形資産 / 開発費
URI: http://hdl.handle.net/10069/34253
ISSN: 05471443
Type: Departmental Bulletin Paper
Text Version: publisher
Appears in Collections:Issue 55

Citable URI : http://hdl.handle.net/10069/34253

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