@article{oai:nagoya.repo.nii.ac.jp:00008953,
 author = {挽, 直治 and HIKI, Naoharu},
 issue = {1},
 journal = {経済科学},
 month = {Jun},
 note = {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.},
 pages = {39--51},
 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－},
 volume = {51},
 year = {2003}
}