商学　６０周年記念号／２４．内田浩徳

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1 SFAS 109 SFAS net deductible amounts Richard 1 G. Schroeder, Myrtle W. Clark and Jack M. Cathey Financial Accounting Standards Board, Statement of Financial Accounting Standards No.96, Accounting for Income Taxes, December 1987, para.17 e.

2 SFAS 96 2 Robert S. Kay and D. Gerald Searfoss SFAS 96 3 SFAS 96 4 SFAS SFAS SFAS SFAS 109 SFAS 109 SFAS 109 Richard G. Schroeder, Myrtle W. Clark and Jack M. Cathey, Financial Accounting Theory and Analysis : Text Readings and Cases, Eighth Edition, 2005, p Financial Accounting Standards Board, Statement of Financial Accounting Standards No.109, Accounting for Income Taxes, February 1992, para Ibid., paras

3 SFAS 109 SFAS SFAS Ibid., para.16.

4 SFAS 109 more likely than not 7 SFAS 109 SFAS 109 A a b c 8 Ibid., para.17. Ibid., para.24.

5 B a b c d e1 2 9 SFAS SFAS 109 a b c d William J. Read and Robert A. J. Bartsch Ibid., para.23. Ibid., para.25. Ibid., para.21.

6 12 SFAS SFAS SFAS 109 SFAS 96 SFAS 109 SFAS 109 SFAS 96 SFAS SFAS SFAS William J. Read and Robert A. J. Bartsch, Accounting for Deferred Taxes Under FASB 109, Journal of Accountancy Vol.174, December 1992, pp SFAS No.96, para.32. SFAS No.109, para.50.

7 1 SFAS 96 SFAS American Institute of Certified Public Accountants, Accounting Trends & Techniques, 1986 Fortieth Edition, pp.123, 156, 1989 Forty-Third Edition, pp.175, 195, 1992 Forty-Sixth Edition, pp.150, 217, 1995 Forty-Ninth Edition, pp.182, 220, 1998 Fifty-Second Edition, pp.186, 217, 2001 Fifty-Fifth Edition, pp.159,.200, 2005 Fifty-Ninth Edition, pp.174, 209, and 2007 Sixty- Edition, pp.151, SFAS 87 SFAS 106 Internal Revenue Code IRC CCH, Income tax Regulations Volume 1 as of June , b1i James E. Smith, Internal Revenue Code of 1986 and Treasury Regulations Annotated and Selected 2009 Edition, 410 ab412 a.

8 18 19 IRC 2 2 D. Gerald Searfoss and Naomi Erickson, The Big Unfunded Liability : Postretirement Healthcare Benefits, Journal of Accountancy Vol.166 Number 5, November 1988, p.33. SFAS 87 SFAS 106 SFAS 87 Ibid., 404 a. Ibid., 404 a.

9 SFAS SFAS 87 abc d e f SFAS SFAS 87 SFAS 87 Financial Accounting Standards Board, Statement of Financial Accounting Standards No.87, Employers Accounting for Pensions, December 1985, para.43. UFJ FAS 2008 Ibid., para.12. Ibid., para.12. Ibid., para.39. Ibid., para.46. Ibid., para.20.

10 SFAS SFAS SFAS SFAS 106 pay-as-you-go Leauby SFAS SFAS 106 a Financial Accounting Standards Board, Statement of Financial Accounting Standards No.106, Employers Accounting for Postretirement Benefits Other Than Pensions, December 1990, para.135. Ibid., para.30. Ibid., para.30. Frederick Gill, Applications in Accounting, Journal of Accountancy Vol.173 Number.6, June 1992, pp Bruce A. Leauby, Joseph Y. Ugras, Mary Jeanne Welsh, Early SFAS 106 adopters provide revealing healthcare date, Healthcare Financial Management Vol.47 No.6, Jun 1993, p.104. Anthony F. Cocco, Daniel M. Ivancevich, Glenn A. Vent and John C. Zimmerman, FASB 106 s Deferred Tax Implications, Journal of Accountancy Vol.172 Number. 4, October 1994, pp SFAS No.106, para.518. Ibid., para.112.

11 bcd e fsfas SFAS 106 SFAS Ibid., para

12 SFAS 109 Cocco SFAS Frederick 36 1 SFAS SFAS SFAS Leauby et. al., Early SFAS 106 adopters provide revealing healthcare date, Healthcare Financial Management Vol.47 No.6, Jun 1993, p SFAS 106 IBM 1991 SFAS 106 2, SFAS SFAS Frederick Anthony F. Cocco, Daniel M. Ivancevich, Glenn A. Vent and John C. Zimmerman, op. cit., p.91. Frederick Gill, op. cit., p.119. IBM, Annual Report SFAS 106 SFAS 106 AT&T IBM SFAS No.106, para.112.

13 41 SFAS 87 SFAS Behn Miller 1 Bruce K. Behn, Tim V. Eaton and Jan R. Williams Behn SFAS CD-Disclosure Behn financial situation 43 2 Gregory S. Miller and Douglas J. Skinner Miller Frederick Gill, op. cit., p.118. Bruce K. Behn, Tim V. Eaton and Jan R. Williams, The Determinants of the Deferred Tax Allowance Account Under SFAS No.109, Accounting Horizons Vol.12 No.1, March 1998, p.76. Ibid., pp

14 200 Miller Miller 44 Behn SFAS 109 Miller Behn SFAS Miller 1993 IBM IBM 12 68, Gregory S. Miller and Douglas J. Skinner, Determinants of the Valuation Allowance for Deferred Tax Assets Under SFAS No.109, The Accounting Review Vol.73 No.2, April 1998, pp Gregory S. Miller and Douglas J. Skinner, op. cit., p.214.

15 Miller Schrand Frank 1 Gregory S. Miller and Douglas J. Skinner Miller 47 2 Cathering M. Schrand and M. H. Franco Wong Schrand 1993 COMPUSTAT Schrand BIS 48 3 Mary Margaret Frank and Sonja Olhoft Rego Frank beat SIC Code Frank management 49 3 Ibid., pp V1 1 2 Cathering M. Schrand and M. H. Franco Wong, Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS No.109, Contemporary Accounting Research Vol.20 No.3, Fall 2003, pp Mary Margaret Frank and Sonja Olhoft Rego, Do Manager Use the Valuation Allowance Account to Manage Earnings around Certain Earnings Targets?, Darden Business School Working Paper No.03 09, July 2003, pp Mary Margaret Frank and Sonja Olhoft Rego, Do Manager Use the Valuation Allowance Account to Manage Earnings around Certain Earnings Targets?, The Journal of the American Taxation Association Volume. 28 No.1, Spring 2006, pp

16 Schrand Frank SFAS S&P S&P 500 MERGENT Online 5 Form 10 K SFAS MERGENT Online URL : http : // !

17 SFAS 109 Behn SFAS 109 SFAS 109! 3 4 Bruce K. Behn, Tim V. Eaton and Jan R. Williams, op. cit., p.76. 1

商学５７‐１◆／６．松本

商学５７‐１◆／６．松本 56 2 57 1SFAC 5 FASB 5 SFAC 1 5 2 para. 33 3 para. 34 4 5 para. 39 a b FASB, Statement of Financial Accounting Concepts No. 5 Recognition and Measurement infinancial Statements of Business Enterprises,

商学 ６０周年記念号／２４．内田浩徳

商学　６０周年記念号／２４．内田浩徳