ログイン
言語:

WEKO3

  • トップ
  • ランキング
To
lat lon distance
To

Field does not validate



インデックスリンク

インデックスツリー

メールアドレスを入力してください。

WEKO

One fine body…

WEKO

One fine body…

アイテム

{"_buckets": {"deposit": "0b10c241-4a75-42aa-9045-253c83702ad5"}, "_deposit": {"id": "8953", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "8953"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00008953", "sets": ["1067"]}, "item_9_alternative_title_19": {"attribute_name": "その他の言語のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "Accounting for Retirement Benefits and Corporation Activities in Japan"}]}, "item_9_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2003-06-30", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "1", "bibliographicPageEnd": "51", "bibliographicPageStart": "39", "bibliographicVolumeNumber": "51", "bibliographic_titles": [{"bibliographic_title": "経済科学"}]}]}, "item_9_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "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.", "subitem_description_type": "Abstract"}]}, "item_9_identifier_60": {"attribute_name": "URI", "attribute_value_mlt": [{"subitem_identifier_type": "HDL", "subitem_identifier_uri": "http://hdl.handle.net/2237/10715"}]}, "item_9_identifier_registration": {"attribute_name": "ID登録", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.51.1.39", "subitem_identifier_reg_type": "JaLC"}]}, "item_9_publisher_32": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "名古屋大学経済学会"}]}, "item_9_select_15": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_9_source_id_7": {"attribute_name": "ISSN(print)", "attribute_value_mlt": [{"subitem_source_identifier": "0022-9725", "subitem_source_identifier_type": "ISSN"}]}, "item_9_text_14": {"attribute_name": "フォーマット", "attribute_value_mlt": [{"subitem_text_value": "application/pdf"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "挽, 直治"}], "nameIdentifiers": [{"nameIdentifier": "25121", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "HIKI, Naoharu"}], "nameIdentifiers": [{"nameIdentifier": "25122", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-19"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "ecos_51_1_39.pdf", "filesize": [{"value": "1.5 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 1500000.0, "url": {"label": "ecos_51_1_39.pdf", "url": "https://nagoya.repo.nii.ac.jp/record/8953/files/ecos_51_1_39.pdf"}, "version_id": "59f2bf5f-94bc-483d-a00b-58983c4cfb48"}]}, "item_language": {"attribute_name": "言語", "attribute_value_mlt": [{"subitem_language": "jpn"}]}, "item_resource_type": {"attribute_name": "資源タイプ", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "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-", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "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-"}]}, "item_type_id": "9", "owner": "1", "path": ["1067"], "permalink_uri": "https://doi.org/10.18999/ecos.51.1.39", "pubdate": {"attribute_name": "公開日", "attribute_value": "2008-12-10"}, "publish_date": "2008-12-10", "publish_status": "0", "recid": "8953", "relation": {}, "relation_version_is_last": true, "title": ["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-"], "weko_shared_id": null}
  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 51(1)

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.51.1.39
becd19bf-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 ecos_51_1_39.pdf (1.5 MB)
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-
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
著者 挽, 直治

× 挽, 直治

WEKO 25121

挽, 直治

Search repository
HIKI, Naoharu

× HIKI, Naoharu

WEKO 25122

HIKI, Naoharu

Search repository
抄録
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.
内容記述タイプ Abstract
出版者
出版者 名古屋大学経済学会
言語
言語 jpn
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
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 ISSN
収録物識別子 0022-9725
書誌情報 経済科学

巻 51, 号 1, p. 39-51, 発行日 2003-06-30
フォーマット
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
戻る
0
views
See details
Views

Versions

Ver.1 2021-03-01 19:50:57.233138
Show All versions

Share

Mendeley Twitter Facebook Print Addthis

Cite as

エクスポート

OAI-PMH
  • OAI-PMH JPCOAR
  • OAI-PMH DublinCore
  • OAI-PMH DDI
Other Formats
  • JSON
  • BIBTEX

Confirm


Powered by WEKO3


Powered by WEKO3