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Measurement of Deferred Tax Asset and Deferred Tax Liability

递延所得税资产和递延所得税负债的计量

基本信息

批准号：
15530305
负责人：
SAITO Shinya
金额：
$ 2.11万
依托单位：
Aoyama Gakuin University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2003
资助国家：
日本
起止时间：
2003 至 2004
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-15530305/
关键词：
tax effect accounting deferred tax asset deferred tax liability deferred method liability method discount variance of the estimate that is included in net asset

项目摘要

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.

本文首先研究了递延所得税资产和递延所得税负债（统称为递延所得税）的折现问题。递延所得税的贴现在许多国家是被禁止的。然而，在英国，允许任意适用贴现递延税。然后，对递延所得税折现的一般理论进行了分析，并对英国的相关理论（特别是FRS 19（2000））进行了分析。关于递延所得税的折现问题，存在不同的观点。此外，在对递延所得税进行折现时，还涉及到折现率的确定、未来现金流的确定等问题，而在英国，这些问题并没有得到很好的解决。第二，从与税收影响会计方法的关系出发，对递延所得税折现的概念进行了探讨。税务影响会计方法的两种观点是对立的，一种观点认为税务影响是指暂时性差异产生期间的纳税影响，另一种观点认为税务影响是指暂时性差异消除期间的纳税影响。在第三种情况下，计入净资产的估计差异的递延所得税被占用。因此，估计差异的递延税项被定性为特定资产的估值账户。