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日本代购-法人税法と課税所得の計算 [ 若杉明 ]
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日本代购-若杉明 税務経理協会ホウジンゼイホウ ト カゼイ ショトク ノ ケイサン ワカスギ,アキラ 発行年月:2001年03月 ページ数:229p サイズ:単行本 ISBN:9784419037482 若杉明(ワカスギアキラ) 福島大学経済学部助教授、横浜国立大学経営学部教授を経て、現在高千穂商科大学教授、横浜国立大学名誉教授、経済学博士(東京大学)。公認会計士第二次および三次試験委員、税理士試験委員、司法試験考査委員等を歴任。現在、日本学術会議会員、金融庁企業会計審議会会長。主要著書に『企業会計基準の構造』実務会計社、『会計学方法論』同文館、『人的資源会計論』森山書店、『人間資産会計』ビジネス教育出版社、『企業会計の論理』国元書房、『精説財務諸表論』中央経済社、『会計情報と資本市場』(編著)ビジネス教育出版社、『現代制度会計論』税務経理協会、『企業会計』東洋経済新報社、『企業利益の測定基準』中央経済社、『新財務諸表論講義』ビジネス教育出版社、『制度会計論』森山書店、『現代会計学の動向I、II』(共編著)中央経済社、『財務会計』放送大学教育振興会、『M&Aの財務・会計戦略』(編著)ビジネス教育出版社、『ソフト化社会と会計』(編著)ビジネス教育出版社、『リストラクチャリングの財務会計戦略』(編著)ビジネス教育出版社、『会計制度の国際比較』(編著)中央経済社、『会計国際化の展開』(編著)ビジネス教育出版社、『会計ディスクロージャと企業倫理』税務経理協会、『会計学原理』税務経理協会、『コーポレート・ガバナンスと企業会計』(編著)ビジネス教育出版社、その他(本データはこの書籍が刊行された当時に掲載されていたものです) 法人税の基本理念/法人税法における基礎概念(法人観、会計主体観等/納税義務者、事業年度、納税地/課税所得、企業利益/益金/損金)/一般に公正妥当と認められる会計処理の基準と確定決算基準/法人税法における固有の概念と処理法(「みなし」概念、限度額/圧縮記帳、同族会社の特別規定)/権利・債務確定基準と企業会計上の認識基準/課税所得の計算構造/法人税額の計算/グローバリゼーションと国際税務戦略/国際的課税問題/制度会計としての税法会計/税効果会計 本書では、税務計算や法手続きの根底にある法人税法に固有の思想や論理をとりあげて解説している。法人税制に係る諸理論や原理、法人税法における基礎概念、固有のテクニカル・タームと処理法、課税所得の計算構造、国際課税制度等を取り扱った。 本 ビジネス・経済・就職 経理 会計学 ビジネス・経済・就職 経理 税務 ビジネス・経済・就職 経営 経営戦略・管理
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