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退職給付会計と企業行動－会計基準変更時差異償却期間の選択を中心として－
https://doi.org/10.18999/ecos.51.1.39
https://doi.org/10.18999/ecos.51.1.39becd19bf-aa53-426a-bfda-a012860fd331
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
ecos_51_1_39.pdf (1.5 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2008-12-10 | |||||
| タイトル | ||||||
| タイトル | 退職給付会計と企業行動－会計基準変更時差異償却期間の選択を中心として－ | |||||
| 言語 | ja | |||||
| その他のタイトル | ||||||
| その他のタイトル | Accounting for Retirement Benefits and Corporation Activities in Japan | |||||
| 言語 | en | |||||
| 著者 |
挽, 直治
× 挽, 直治× HIKI, Naoharu |
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| アクセス権 | ||||||
| アクセス権 | open access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | Accounting for Retirement Benefits and Practical Guidance for Accounting for Retirement Benefits in Japan are effective for fiscal years beginning after March 31, 2000. When corporation switches over to the new accounting standard for retirement benefits, one of the factors to be considered is the transition amount that will occur. To reduce the impact of the accounting changes brought about by the new standard, a phase-in period is established. After the transition amount is fully amortized, it no longer appears in retirement benefits expense. On the other hand the unamortized transition amount is not component of retirement benefits expense and the periodic amortization of it is component of retirement benefits expense. It is noted that the election of a year for amortization depends on the decision making for the employer. This paper examines how Japanese corporation has performed accounting activities concerning transition amount in the fiscal year ended March 31, 2001. | |||||
| 言語 | en | |||||
| 出版者 | ||||||
| 出版者 | 名古屋大学経済学会 | |||||
| 言語 | ja | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 出版タイプ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| ID登録 | ||||||
| ID登録 | 10.18999/ecos.51.1.39 | |||||
| ID登録タイプ | JaLC | |||||
| ISSN（print） | ||||||
| 収録物識別子タイプ | PISSN | |||||
| 収録物識別子 | 0022-9725 | |||||
| 書誌情報 |
ja : 経済科学 巻 51, 号 1, p. 39-51, 発行日 2003-06-30 |
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| フォーマット | ||||||
| 値 | application/pdf | |||||
| 著者版フラグ | ||||||
| 値 | publisher | |||||
| URI | ||||||
| 識別子 | http://hdl.handle.net/2237/10715 | |||||
| 識別子タイプ | HDL | |||||
