@article{oai:nagoya.repo.nii.ac.jp:00009009,
 author = {挽, 直治 and HIKI, Naoharu},
 issue = {4},
 journal = {経済科学},
 month = {Mar},
 note = {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).},
 pages = {79--84},
 title = {退職給付会計における判断の妥当性},
 volume = {53},
 year = {2006}
}