从现有的日本会计文献看,日本没有单独制定递延资产具体会计准则,其主要内容体现在日本企业会计原则、商法和税法,以及企业会计原则与相关法令的调整意见书中。一、递延资产的定义和性质关于递延资产的定义,在日本企业会计原则中,没 Judging from the existing Japanese accounting literature, Japan did not separately formulate specific accounting standards for deferred assets. Its main contents are reflected in the accounting principles, commercial laws, and tax laws of Japanese companies, as well as in the adjustment opinions of corporate accounting principles and related laws. I. Definitions and properties of deferred assets On the definition of deferred assets, there is no