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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.53.4.7911289803-2bfa-416e-9f21-14bf90a6daba
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
ecos_53_4_79.pdf (709.4 kB)
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| 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 | |||||
| 言語 | ja | |||||
| 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 | |||||
| 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 | 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). | |||||
| 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.53.4.79 | |||||
| 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 53, 号 4, p. 79-84, 発行日 2006-03-25 |
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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/2237/10773 | |||||
| 識別子タイプ | HDL | |||||
