資産の下向的評価損失を巡る会計と税務の対立と交錯 : 債務（損失）確定主義と公正価値会計との相克

This paper first refers to the key concept of recognition of asset losses under the corporate tax law. The tax law basically restricts the loss deduction and imposes requirements of "settlements" with a fact of physical or monetary damage for the special loss deduction unless potential nonrecognized... View More