
Episode #2
短期・少額リースと原則処理との違いをわかりやすく!新リース会計基準を簡単に解説
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] https://office.uchida016.net/short-small-lease/ [YouTube] https://youtu.be/S6faVBWr3WA

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business
Hosted by Unknown Host · business · JA · 384 episodes
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。
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Signup to Generate a Pitch内田正剛 会計をわかりやすく簡単に is a business podcast hosted by Unknown Host, with 384 episodes on record and a Required Pod Score of 80. PitchCentric scores this show on Booking Probability, Listen Score, and live audience signals refreshed every 24 hours.
Unknown Host hosts 内田正剛 会計をわかりやすく簡単に, a business show with 384 episodes published.
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Episode #2
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] https://office.uchida016.net/short-small-lease/ [YouTube] https://youtu.be/S6faVBWr3WA

Episode #1
「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】 https://youtu.be/6lPT9yiRRjA 【ブログ】 https://office.uchida016.net/lease-term-introduction/ Created with Gemini

内田正剛 会計をわかりやすく簡単に
<p>「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。</p><p>【YouTube】</p><p>https://youtu.be/Lmltp4a9CD8【ブログ】https://office.uchida016.net/tax-qualified-merger/Created with Gemini</p>

内田正剛 会計をわかりやすく簡単に
<p>「使用権資産って何だろう?」新リース会計基準で、リースの資産勘定が「リース資産」から「使用権資産」へ変わりました。あまり馴染みのない用語ですが、意味だけでなく、「償却するのか?」も気になるところです。そこで今回は、使用権資産の意味と減価償却する理由をわかりやすく簡単に解説します。</p><p>【YouTube】</p><p>https://youtu.be/1GZdjApE5As【ブログ】https://office.uchida016.net/right-use-asset/Music created with Gemini (Lyria 3)</p>

内田正剛 会計をわかりやすく簡単に
<p>「外部の会社を吸収合併することになったので会計処理を知っておきたい」 そんな方向けの解説動画です。今回は、企業結合会計をわかりやすく簡単に解説するシリーズの今回は、外部の会社の吸収合併の会計処理の考え方をお伝えします。</p><p>【仕訳や精算表の解説記事】</p><p>https://bit.ly/4ai4IlI</p><p>【ブログ】</p><p>https://office.uchida016.net/absorption-type-merger/</p>
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