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": "1284172a-9df4-4da8-accf-dec37d8d5d96"}, "_deposit": {"id": "9009", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "9009"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00009009", "sets": ["903"]}, "item_9_alternative_title_19": {"attribute_name": "その他の言語のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "The Validity of Judgment as to Accounting for Retirement Benefits"}]}, "item_9_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2006-03-25", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "4", "bibliographicPageEnd": "84", "bibliographicPageStart": "79", "bibliographicVolumeNumber": "53", "bibliographic_titles": [{"bibliographic_title": "経済科学"}]}]}, "item_9_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "Measurement of the projected benefit obligation and net periodic benefit cost involves numerous estimates, assumptions and judgments.  It is management of an enterprise who estimates those assumptions of the expected long-term rate of return on assets and discount rates and so on.  Therefore management needs to judge of the pension environment in light of emerging evidence validly.  The lack of transparency of pension accounting has caused FASB Statement No.132 to revise it in 2003.  Users of financial statements require disclosures of additional information about pension plan assets and the changes in the benefit obligation.  On the other hand disclosures on accounting for retirement benefits in Japan are needed to improve as to a reconciliation of beginning and ending balances of the benefit obligation and plan assets in comparison with FASB Statement No. 132(R).", "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/2237/10773"}]}, "item_9_identifier_registration": {"attribute_name": "ID登録", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.53.4.79", "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": "25224", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "HIKI, Naoharu"}], "nameIdentifiers": [{"nameIdentifier": "25225", "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_53_4_79.pdf", "filesize": [{"value": "709.4 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 709400.0, "url": {"label": "ecos_53_4_79.pdf", "url": "https://nagoya.repo.nii.ac.jp/record/9009/files/ecos_53_4_79.pdf"}, "version_id": "aeabc0d1-ba10-4448-abe6-58281dbbe2b3"}]}, "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": "退職給付会計における判断の妥当性", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "退職給付会計における判断の妥当性"}]}, "item_type_id": "9", "owner": "1", "path": ["903"], "permalink_uri": "https://doi.org/10.18999/ecos.53.4.79", "pubdate": {"attribute_name": "公開日", "attribute_value": "2008-12-17"}, "publish_date": "2008-12-17", "publish_status": "0", "recid": "9009", "relation": {}, "relation_version_is_last": true, "title": ["退職給付会計における判断の妥当性"], "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. 53(4)

退職給付会計における判断の妥当性

https://doi.org/10.18999/ecos.53.4.79
https://doi.org/10.18999/ecos.53.4.79
11289803-2bfa-416e-9f21-14bf90a6daba
名前 / ファイル ライセンス アクション
ecos_53_4_79.pdf ecos_53_4_79.pdf (709.4 kB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2008-12-17
タイトル
タイトル 退職給付会計における判断の妥当性
その他のタイトル
その他のタイトル The Validity of Judgment as to Accounting for Retirement Benefits
著者 挽, 直治

× 挽, 直治

WEKO 25224

挽, 直治

Search repository
HIKI, Naoharu

× HIKI, Naoharu

WEKO 25225

HIKI, Naoharu

Search repository
抄録
内容記述 Measurement of the projected benefit obligation and net periodic benefit cost involves numerous estimates, assumptions and judgments. It is management of an enterprise who estimates those assumptions of the expected long-term rate of return on assets and discount rates and so on. Therefore management needs to judge of the pension environment in light of emerging evidence validly. The lack of transparency of pension accounting has caused FASB Statement No.132 to revise it in 2003. Users of financial statements require disclosures of additional information about pension plan assets and the changes in the benefit obligation. On the other hand disclosures on accounting for retirement benefits in Japan are needed to improve as to a reconciliation of beginning and ending balances of the benefit obligation and plan assets in comparison with FASB Statement No. 132(R).
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.53.4.79
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 53, 号 4, p. 79-84, 発行日 2006-03-25
フォーマット
application/pdf
著者版フラグ
値 publisher
URI
識別子 http://hdl.handle.net/2237/10773
識別子タイプ HDL
戻る
0
views
See details
Views

Versions

Ver.1 2021-03-01 19:49:53.899793
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