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  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 56(2)

ストック・オプションに関する税効果会計

https://doi.org/10.18999/ecos.56.2.75
https://doi.org/10.18999/ecos.56.2.75
26927c3f-d5f9-4dea-996e-2e7ae7dccf08
名前 / ファイル ライセンス アクション
yamashita.pdf yamashita.pdf (1.5 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2008-10-09
タイトル
タイトル ストック・オプションに関する税効果会計
著者 山下, 克之

× 山下, 克之

WEKO 24838

山下, 克之

Search repository
YAMASHITA, Katsuyuki

× YAMASHITA, Katsuyuki

WEKO 24839

YAMASHITA, Katsuyuki

Search repository
抄録
内容記述 For non-qualified stock options, from fiscal year FY 2007, deferred-tax accounting has been applied in Japan. Nevertheless, there are uncertain elements in terms of stock option rights vesting and rights execution, and difficulties have arisen in determining the recoverability of Deferred Tax Assets.
Also, in regards to so called “JPY 1 stock options” whose execution price is JPY 1, in the case where distribution for stock is made, despite the fact that no economically substantive difference is thereby engendered, deferred-tax accounting is applied; the expensing is deferred, and thus there is a possibility of loss of consistency of profit information. On this basis, statement is made herewith of a need for revision of applications of deferred-tax accounting.
内容記述タイプ Abstract
出版者
出版者 名古屋大学大学院経済学研究科
言語
言語 jpn
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
ID登録
ID登録 10.18999/ecos.56.2.75
ID登録タイプ JaLC
ISSN(print)
収録物識別子タイプ ISSN
収録物識別子 0022-9725
書誌情報 経済科学

巻 56, 号 2, p. 75-89, 発行日 2008-09-30
フォーマット
application/pdf
著者版フラグ
値 publisher
URI
識別子 http://hdl.handle.net/2237/10577
識別子タイプ HDL
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