Zobrazeno 1 - 10 of 24 pro vyhledávání: '"公正処理基準"'
2
Applicability of the fair treatment standard in accounting standards for SMEs
Publikováno v: かやのもり：近畿大学産業理工学部研究報告 = Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University. 33:19-26
This paper examines the applicability of the SMEs accounting standards to the fair treatment standard under Article 22 Clause 4 of corporate tax law. Under the first approach, none of the accounting standards for SMEs is highly applicable to the fair
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=jairo_______::b5c12718f248cab7af61000bb58c2901
http://id.nii.ac.jp/1391/00022894/
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7
The Gross Amount Principle of Accounting, Corporation Tax Law and Consumption Tax Law: With Arguments in Naha District Court on January 18th in 2019 as Material
Publikováno v: 企業研究. (35):21-47
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There is a rule that the standard of the business accounting principle by a corporation tax law must be abided by. Regarding taxable assets of consumption tax law are calculated, it has been discussed whether it is essential to f
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=jairo_______::8bbf7518a8d11c775263e674bb9ab073
https://chuo-u.repo.nii.ac.jp/records/13801
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8
The Gross Amount Principle of Accounting, Corporation Tax Law and Consumption Tax Law: With Arguments in Naha District Court on January 18th in 2019 as Material
Publikováno v: 企業研究. 35:21-47
There is a rule that the standard of the business accounting principle by a corporation tax law must be abided by. Regarding taxable assets of consumption tax law are calculated, it has been discussed whether it is essential to follow the business ac
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=jairo_______::74289579f1e18f1117d0149d8c7a5a75
http://id.nii.ac.jp/1648/00013427/
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10
'Intention' of Disguised Actions to Decrease Taxes: Differences between Article 55 of the Corporate Tax Law and General Rules for National Taxes
Publikováno v: 中央ロー・ジャーナル. 15(2):23-46
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This article takes up the question of whether illegal expenditures, such as money spent to cooperate on tax evasion, are counted as losses under the Corporate Tax Law. Applying generally accepted corporate accounting standards, a
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=jairo_______::acb9037918e11912b7357189393b981f
https://chuo-u.repo.nii.ac.jp/records/11743
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