Graduate Graduate School of Professional Accountancy-Aoyama Gakuin University

Graduate School of Professional Accountancy Department of Accounting Profession/Professional Accounting (Concurrent)
Posted on 2024/05/31
A multifaceted look at the differences between taxable income calculations and corporate accounting
Professor Hiroaki Kobayashi
Today, as the economic activities of companies become more sophisticated and complex, accounting procedures are also becoming more diverse. Taxable income calculations based on tax laws are based on the figures in financial statements approved at the general shareholders' meeting, but the current situation is that the basic thinking behind traditional taxable income calculations is becoming increasingly divergent in response to the globalization of accounting standards.
Professor Kobayashi was awarded the 32nd Tax Museum Award (Book Category) for his systematic clarification of the differences between taxable income calculation and corporate accounting in his book, "The Intersections and Divergences between Taxable Income Calculation and Corporate Accounting."

Graduate School of Professional Accountancy Department of Accounting Profession/Professional Accounting (Concurrent)
Posted on 2024/05/31
A multifaceted look at the differences between taxable income calculations and corporate accounting
Professor Hiroaki Kobayashi