A Study on individual accounts in accordance with IAS/IFRS in Germany and on an new alternative to the Determination of distributable profits and taxable income established by the German Commercial Code

• Project/Area Number: 22530509
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Single-year Grants
• Section: 一般
• Research Field: Accounting
• Research Institution: College of Heathcare Management
• Principal Investigator: KINOSHITA Katsuichi 保健医療経営大学, 保健医療学部, 教授 (40018643)
• Project Period (FY): 2010 – 2012
• Project Status: Completed (Fiscal Year 2012)
• Budget Amount: ¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000); Fiscal Year 2012: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000); Fiscal Year 2011: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000); Fiscal Year 2010: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
• Keywords: 財務会計 / 会計学 / 国際会計基準 / 個別決算 / 連結決算 / 資本維持 / 債権者保護 / ゾルベンツテスト / 独立税務会計 / 基準性原則 / ソルベンツテスト

Research Abstract

IAS/IFRS would be introduced into the european legal enviroment on the basis by an endorsement mechanism at EU level. All listed EU-companies must prepare their consolidated accounts in accordance with endorsed IAS/IFRS from 2005. Member states would be allowed to extend the application of IAS/IFRS to unlisted companies and to individual accounts.This study provides a legal background on some of the main features of the capital maintenance regime in Germany Commercial Code and Determination of corporation taxable income and distributable profits to be based on the firm’s commercial accounts. This study examines whether it is possible to measure corporation taxable income based on IAS/IFRS and to determine distributable profits in accordance with solvency test. In conclusion, this study confirms that corporation income taxation and distributable profits in Germany is based on individual accounts of Commercial Code(HGB-Jahreabschluss).

Research Products

• [Journal Article] 欧州版IFRSの域内内部化とドイツの戦略的対応 (2012)
  • Author(s): 木下勝一
  • Journal Title: 会計(森山書店) Volume: 181巻5号 Pages: 50-63
• [Journal Article] ドイツ会計基準委員会の新しい秩序への転換 (2012)
  • Author(s): 木下勝一
  • Journal Title: 企業会計(中央経済社) Volume: 64巻1号 Pages: 132-139
• [Journal Article] ドイツ商法の法秩序の構造と欧州版IFRSの内部化 (2012)
  • Author(s): 木下勝一
  • Journal Title: 産業経理(産業経理協会) Volume: 72巻5号 Pages: 16-23
  • NAID: 40019321654
• [Journal Article] IAS/IFRSと税務上の利益計算 (2010)
  • Author(s): 木下勝一
  • Journal Title: 会計(森山書店) Volume: 177-5 Pages: 736-751
• [Journal Article] LAS/IFRSとエンフォースメント (2010)
  • Author(s): 木下勝一
  • Journal Title: 企業会計(中央経済社) Volume: 62-6 Pages: 859-865