Accounting Conservatism in Tax Effect Accounting

• Project/Area Number: 26380597
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Accounting
• Research Institution: Fukushima University
• Principal Investigator: KINUGAWA Shuhei 福島大学, 経済経営学類, 准教授 (40400585)
• Project Period (FY): 2014-04-01 – 2018-03-31
• Project Status: Completed (Fiscal Year 2017)
• Budget Amount: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000); Fiscal Year 2016: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000); Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000); Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
• Keywords: 税効果会計 / 繰延税金 / 保守主義 / 発生主義 / 測定の信頼性 / 繰延税金資産の回収可能性 / 回収可能性

Outline of Final Research Achievements

The history of tax effect accounting is history of controversy, and reliability of measurement of deferred taxes have been central point of the controversy. However we can not say theoretical answer to the problem was given. Firstly the aim of this study is to examine measurement problem of deferred taxes from the point of view of accounting conservatism. We could observe conservative accounting procedures in many countries' accounting standards. Secondly we indicated the application of accounting conservatism to tax effect accounting is processed in two steps.　Its characteristic is different from the ones in the other accounting fields. Thirdly we could observe the various type of accounting conservatism in the tax effect accounting standards.

Research Products

• [Journal Article] 繰延税金負債のディスカウント論争（4） (2017)
  • Author(s): 衣川修平
  • Journal Title: 商学論集 Volume: 第86巻第1号 Pages: 61-75
  • NAID: 120006332133
  • Peer Reviewed / Open Access
• [Journal Article] 税効果会計―その論争の歴史に学ぶ (2016)
  • Author(s): 衣川修平
  • Journal Title: 企業会計 Volume: 第68巻4号 Pages: 65-68
• [Journal Article] 繰延税金負債のディスカウント論(3) (2016)
  • Author(s): 衣川修平
  • Journal Title: 商学論集 Volume: 第85巻第1号
  • Peer Reviewed / Open Access
• [Journal Article] 繰延税金負債のディスカウント論争（2） (2014)
  • Author(s): 衣川 修平
  • Journal Title: 商學論集 Volume: 第83巻3号 Pages: 103-115
  • NAID: 120005527157
  • Peer Reviewed / Open Access
• [Presentation] 繰延税金負債のディスカウント論－Nurnberg(1972)の所説を中心に－ (2016)
  • Author(s): 衣川修平
  • Organizer: 日本会計研究学会第90回東北部会
  • Place of Presentation: 福島学院大学駅前キャンパス（福島県福島市）
  • Year and Date: 2016-07-30
• [Presentation] 税効果会計における「合理的対応」について (2014)
  • Author(s): 衣川 修平
  • Organizer: 日本会計研究学会第87回東北部会
  • Place of Presentation: 福島学院大学（福島市）
  • Year and Date: 2014-11-08