内田正剛 会計をわかりやすく簡単に
内田正剛 会計をわかりやすく簡単に公認会計士の内田正剛(うちだ会計事務所)です。会計をわかりやすく簡単に解説します。
| Publishes | Twice monthly | Episodes | 384 | Founded | 7 years ago |
|---|---|---|---|---|---|
| Language |  Japanese | Number of Listeners | Categories | ManagementBusiness |
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新リース会計基準が適用されると、借手はすべてのリースについて資産・負債計上が求められます。とはいえ、資産・負債計上しなくてもよい例外規定も設けられていて、それが今回のトピックです。
[ブログ]
office.uchida016.net/short-small-lease/
[YouTube]
合併というと、合併する側の会社である「合併法人」と、合併される側の会社である「被合併法人」の間でのやり取りに関心が向きます。では、法人税の世界ではどうでしょうか。合併をはじめとするいわゆるM&Aは、法人税の世界では「組織再編成」「組織再編税制」とよばれ、ルールがもうけられています。そこで今回は、法人税の世界で合併の当事者をどのように位置付けているのかをわかりやすく簡単に解説します。
[note-合併をどう捉えるか？]bit.ly/merger-corporate-law[ブログ... more
「リース期間と更新オプションって関係があるの？」そんな疑問がわきますよね。新リース会計基準では借手のリース期間を決めるにあたって、延長オプションの話が出てきます。そこで、新リース会計基準をわかりやすく簡単に解説するシリーズの今回は、借手のリース期間と延長オプションの関係を取り上げます。
【YouTube】
【ブログ】
office.uchida016.net/lease-term-introduction/
Cr... more
「税制適格って何？」合併の法人税のルールを見た方は、そう思われたのではないでしょうか？難しい用語を目にしたときは、「要するにどういうことか」を押さえておくと、用語の意味もサクッと頭へ入ってきます。そこで今回は、「税制適格の合併」って平たく言うとどういうことなのかを、わかりやすく簡単に解説します。
【YouTube】
youtu.be/Lmltp4a9CD8【ブログ】https://office.uchida016.net/tax-qualified-merger/Create... more
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Apple Podcasts | #170 | Japan/Business/Management |
Apple Podcasts | #225 |  Mexico/Business/Management |
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内田正剛 会計をわかりやすく簡単に launched 7 years ago and published 384 episodes to date. You can find more information about this podcast including rankings, audience demographics and engagement in our podcast database.
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