Measurement of Deferred Tax Asset and Deferred Tax Liability

本研究首先探讨递延税项资产与递延税项负债(通称：递延税项)的贴现问题。现在许多国家都禁止递延税金优惠。然而，在英国，承认任意适用递延贴现税。然后，对递延税额贴现的一般论据进行了分析，并对英国(特别是FRS 19(2000))的论据进行了分析。关于递延税金的贴现，众说纷纭。此外，在对递延税金进行贴现时，贴现率的确定、未来现金流的安排等问题在英国都没有得到很好的解决。第二，从税收影响会计方法的关系角度考虑了递延税金的贴现思想。明确了税收效果会计方法的两种观点是对立的，一种是将税收效果理解为暂时性差异产生期间的纳税影响，另一种是将税收效果理解为暂时性差异消解期的纳税影响。第三章讨论了计入净资产的预估差额的递延税额。因此，估计差额的递延税额被描述为特定资产的估值账户。

In this research, the discount problem of deferred tax asset and deferred tax liability (general term : deferred tax) was taken up, at first. The discount of deferred tax is forbidden in many countries now. However, in UK admits the arbitrary application of the discounting deferred tax. Then, general arguments of the discount of deferred tax were considered, in addition, the arguments in UK (especially, FRS 19(2000) was taken up. About the discount of deferred tax, there are dissenting opinions. Moreover, when the discounting deferred tax, the subjects are the determination of discount rate and determination of the scheduling of future cash flow, etc. In UK, these subjects are not suitably solved.In the second, the idea of discount of deferred tax was considered from the viewpoint of the relationship to methods of tax effect accounting. It became clear that two ideas of the methods of tax effect accounting are opposed to each other ; an ideas that tax effect is grasped as influence of the tax payment during the generating period of temporary differences and an idea that tax effect is grasped as influence of the tax payment during the dissolution period of temporary differences. It became clear that the discount of deferred tax is related the latter.In the third, the deferred tax of the variance of the estimate that is included in net asset was taken up. As a result, the deferred tax of the variance of the estimate is characterized as a valuation account of the specific asset.