社会システム研究25_ 藤田.indd

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1 IFRS IFRS IFRS IFRS IFRS IFRS IFRS

2 IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS

3 IFRS IFRS IAS IFRS IAS/IFRS IASC/IASB IFRS IAS/IFRS.

4 GAAP

5 IFRS IAS16 GAAP GAAP True& Fair View IFRS

6 .. IFRS ASBJ IASB IFRS/IAS IFRS IFRS IFRS IFRS IFRS IFRS

7 IFRS IFRS/IAS IAS39 IAS2 LIFO LIFO LIFO IAS IFRS/IAS IAS38 IAS26

8 IAS36 IFRS3 IFRS IFRS

9 IASFair value less cost to sellvalue in use par33 IFRS IFRS IASB FASB

10 IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS

11 Substance over form IFRS IFRS IFRS par.35 IFRS IFRS FASB IASB IFRS SEC

12 CIFiR,2008 Accounting Review Vol. 84, No GAAP GAAP GAAP GAAP IFRS FASB par.93

13 R Re R ReR R E End E EndEd Ed = ;

14 IAS12 Book ValueTax Base IAS12 BVTB IAS12 pars.7 10 BV=TB BV TB BV TB BV TB TB IAS12 pars.34 37

15 BV TB Tax Base Kager. R. et al Tax Base Kager. R. et al TBa TBf Tax BaseDTAa DTLa TBa DTAf DTLf TBf TBa BVa+(DTAa /DTLa /)TBf=BVf (DTAf /DTLf / ) Tax Base BV Tax Base

16 IAS12 IFRS EC EC True and Fair View TFV TFV Eberhartinger Massgeblichkeitsprinzip TFV EberhartingerE. TFV TFV TFV TFV EC GmbH

17 Umgekehrte Massgeblichkeit IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS IFRS Haller, A. et al IFRS

18 case law IFRS James, S. et al. 2011/12 GAAP Capital Allowance Eberhartinger 1999 Alexander. D. et al.2010 IFRS FRSINT FRS IFRS

19 HKFRS HKIFRICIFRS IFRS SME GAAP IFRS. capital allowance IFRS EU Haller, A. et al. IFRS IFRS IFRS

20 IFRS IFRS IFRS IFRS IFRS IFRS IFRS IAS2 FIFO IAS16 IAS19 IAS27 IAS39 IAS11 IAS17 IAS36 IAS37 IAS38 IAS2LIFO

21 IFRS IFRS FIFO IAS23 IFRS FIFO.... IFRS IAS8 IFRS IFRS IFRS IFRS IFRS

22 IFRS IFRS IFRS TRVIFRS IFRS

23 IFRS IFRS Alexander. D. & Eberhartinger E. (2010) The European Union Endorsement Process for International Financial Reporting Standards: A Telos-Based Analysis Accounting in Europe Vol. 7, 2010 Burlaud. A. & Colasse, B. (2011) International Accounting Standarization: Is Politics Back? Accounting in Europe Vol. 8, 2011 Eberhartinger E.(1999) TheImpact of Tax Rules on Financial Reporting in Germany, France and the UK The International Journal of Accounting No.34 Haller, A.and Nobes, C. (2010) The Influence of Tax on IFRS Consolidated Statements: The Convergence of German and the UK, Accounting Europe Vol. 7, James, S. et al. (2012/3)The Economics of Taxation, Fiscal Publication Kager R., Shanz, D, and Nieman, R. (2011) Estimation of Tax Values Based on IFRS Information: An Analysis of German DAX30 and Australian ATX Listed Companies Accounting in Europe, Vol. 8, 2011 Miller. A, et al. (2012) Principles of International Taxation Third Edition, Bloomsbury Professional Ltd., U.K. OECD(2010a) Review of Comparability and Profit Methods. OECD (2011b) Report on the Transfer Pricing Aspects of Business Restructurings. Palmrose, Z. V. (2009) Science, Politics, and Accounting; A View from the Potomac Accounting Review Vol. 84, No. 2 American Accounting Association

24 IAS/IFRS M&A aifrs b PWC Vol., No., Burlaud. A. et al

25 True& Fair View Tax Base SPE GAAP HGB James, S. et al. / IFRS IFRS IFRS

26 ab Wirtshaftpruefer

27 Globalization of Accounting Standards and its New Link with Taxation FUJITA Takashi Abstract The relationship between accounting and taxation varies over time and from one state or jurisdiction to another, Before adoption of IFRS in 2005 by EU countries, the influence of taxation had been dominant in Germany and had been much weaker in the UK. However, after the adoption of IFRS for consolidated statements in Germany, certain disconnections were introduced through several revisions of the tax law and the Commercial Code. In the UK, accounting depreciation of some intangible assets is now allowed for tax purpose. In Japan, immediately after the end of the 2 nd World-War, both of accounting principles and corporate taxation system were modernized with strong linkage and influence on both sides: accounting became the basis of computation of taxable income, which is called as, principle of congruency, and, on the other hand, the detailed tax rules have taken the effect of principles of converse congruency. Even after the recent convergence of the accounting standards to IFRS, tax rules still have some latent influence over financial reporting. If IFRS is to be applied to unconsolidated financial statements of Japanese listed companies in near future, the same German type of change; the close changes to certain disconnections, shall happen. At the same time, the UK type change; concession of taxation to IFRS, is also necessary. Keywords IFRS, Tax Base, True and Fair View, Principle of Congruency, Principle of Converse Congruency Correspondence to : FUJITA Takashi Visiting Professor, Faculty of Business Administration, Ritsumeikan University Noji-higashi, Kusatsu, Shiga, Japan tafujita@ba.ritsumei.ac.jp

IFRS Business Model IASB 2010b, Purpose and status, a and b IASB IFRS IFRS IFRS IASB IFRS IFRS Principles-Based Standard Tweedie 2007 Tweedie 2007, p.

International Accounting Standards Board: IASB IASB 2010b IASB International Financial Reporting Standards: IFRS IFRS IFRS Tweedie 2007, p. 7 consistency AAAFASC 2011, p. 20 IFRS Business Model IASB 2010b,