FASB "Accounting for Uncertainty in income Taxes Accounting Standards Codification(ASC)740-10(formerly, and colloquially, -FIN 48)" and IRS "Schedule UTP" an influence over Japan and a problem.
OOSHIRO Hayato; HIRAKAWA Shigeru
経営ビジネス学科研究論文集(近畿大学産業理工学部経営ビジネス学科) (4) 41 - 56 2015/03
[Refereed]