{"created":"2023-05-15T11:02:07.228893+00:00","id":968,"links":{},"metadata":{"_buckets":{"deposit":"dd41f408-83a7-4598-82cd-ab3ca43b5b9c"},"_deposit":{"created_by":10,"id":"968","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"968"},"status":"published"},"_oai":{"id":"oai:shohoku.repo.nii.ac.jp:00000968","sets":["121:215"]},"author_link":["2446","2447"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"42","bibliographicPageEnd":"162","bibliographicPageStart":"153","bibliographic_titles":[{"bibliographic_title":"湘北紀要"},{"bibliographic_title":"Journal of Shohoku College","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"四半期特有の税金費用に関する会計処理、その他有価証券評価差額金に係る税効果会計、子会社の資産及び負債の時価評価による評価差額に係る一時差異に関する税効果会計に関して、繰延税金資産の回収可能性がない場合の会計処理を考察した。繰延税金資産の回収可能性があると判断して会計処理を行っていたが、経営環境が急激に大きく変動した場合、繰延税金資産の回収可能性がないと判断されたことにより、繰延税金資産の取崩しに伴う会計処理の論点は、単に税効果会計を適用しないというだけの問題ではないことから、考え方を含めて会計処理を検討した。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"湘北短期大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00116727","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0385-9096","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"榮田, 悟志"},{"creatorName":"サカエダ, サトシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"SAKAEDA, Satoshi","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-06-01"}],"displaytype":"detail","filename":"shohoku42_11.pdf","filesize":[{"value":"715.7 kB"}],"format":"application/pdf","licensetype":"license_8","mimetype":"application/pdf","url":{"label":"shohoku42_11","url":"https://shohoku.repo.nii.ac.jp/record/968/files/shohoku42_11.pdf"},"version_id":"d0fbb3d7-b9d3-4bd0-8e96-f12ebceee3cb"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"税効果会計","subitem_subject_scheme":"Other"},{"subitem_subject":"一時差異等","subitem_subject_scheme":"Other"},{"subitem_subject":"繰延税金資産","subitem_subject_scheme":"Other"},{"subitem_subject":"回収可能性なし","subitem_subject_scheme":"Other"},{"subitem_subject":"四半期特有の会計処理","subitem_subject_scheme":"Other"},{"subitem_subject":"評価差額","subitem_subject_scheme":"Other"},{"subitem_subject":"Tax Effect Accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Temporary Differences","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Deferred Tax Assets","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"No Recoverability","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Processing Specific to the Quarter","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Net Unrealized Gains on Securities","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"税効果会計に関する実務上の課題への対応に関する考察 ―繰延税金資産の回収可能性がないと判断された場合の会計処理を中心として―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"税効果会計に関する実務上の課題への対応に関する考察 ―繰延税金資産の回収可能性がないと判断された場合の会計処理を中心として―"},{"subitem_title":"Considerations for Addressing Practical Issues Related to Tax Effect Accounting ― Focusing on accounting treatment in cases where deferred tax assets are judged to be unrecoverable ―","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["215"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-06-01"},"publish_date":"2021-06-01","publish_status":"0","recid":"968","relation_version_is_last":true,"title":["税効果会計に関する実務上の課題への対応に関する考察 ―繰延税金資産の回収可能性がないと判断された場合の会計処理を中心として―"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-05-15T11:05:24.175623+00:00"}