| Budget Amount *help |
¥1,600,000 (Direct Cost: ¥1,600,000)
Fiscal Year 2004: ¥500,000 (Direct Cost: ¥500,000)
Fiscal Year 2003: ¥1,100,000 (Direct Cost: ¥1,100,000)
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| Research Abstract |
1.International comparison between financial accounting and taxation
There are two categories of institutional relationship between financial and tax accounting. One is independence. The other is dependence of taxation on financial accounting. The former involves UK, US, Ireland, Denmark, and the Netherlands, etc. The latter involves Germany, France, Austria, Sweden, and Japan etc. However, I find that a tendency of the conformity in practices in not only the countries in the latter category but also even in the countries in the former category, so that considering tax implications are likely to intervene into financial reporting.
2.Discussion of the doctrine of definite settlement of accounts in Japan
I classify the contents of so-called "the doctrine of definite settlement of accounts" into three categories : (1) Institutional dependence of assessment of taxable income on financial accounting, (2) requirements for reckoning the amount into revenue or expense for accounting purposes, and (3) tax rules as de facto standards on behalf of rough accounting standards. Furthermore, the first category should be subdivided into (1) formal dependence in procedures and (2) treatments and judgments for financial reporting purposes are automatically carried into assessment of taxable income.
3.Order of priority between financial reporting and taxation in small or middle size companies
In general, although taxation takes precedence over financial reporting, small or middle size firms with relatively larger size or plans going public tend to regard financial reporting as important.
4.Analytical research of influences of the institutional relationship between financial and tax accountings in Japan.
I specific the conditions that the trade-offs between tax costs and nontax costs are effective and construct the model of the effect of the trade-offs on deterring the managers from earnings management.
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