2017 Fiscal Year Final Research Report
Accounting Conservatism in Tax Effect Accounting
| Project/Area Number |
26380597
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Fukushima University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2018-03-31
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| 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 |
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| 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.
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| Free Research Field |
財務会計
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