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RESEARCH ON ACCOUNTING FOR LABOR'S OBLIGATION

Research Project

Project/Area Number 10630135
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Accounting
Research InstitutionNihon University

Principal Investigator

IMAFUKU Aishi  College of Conomics, Nihon University, Professor, 経済学部, 教授 (80059740)

Project Period (FY) 1998 – 1999
Project Status Completed (Fiscal Year 1999)
Budget Amount *help
¥2,300,000 (Direct Cost: ¥2,300,000)
Fiscal Year 1999: ¥800,000 (Direct Cost: ¥800,000)
Fiscal Year 1998: ¥1,500,000 (Direct Cost: ¥1,500,000)
KeywordsLABOR'S OBLIGATION / CONSTRUCTIVE OBLIGATION / EMPLOYEE BENEFITS / PRESENT VALUE / COMPARATIVE ACCOUNTING SYSTEMS / EQUITABLE OBLITAGATION / 見なし債務 / コーポレート・ガバナンス・ディスクロージャー / キャッシュバランス・プラン / 労働 報酬 / 退職給付債務 / 労働 債務 / 債務
Research Abstract

This project found out about the following three points:
First, employe benefits have been analyzed conceptually on the basis of the new concept of constructive obligation.
Second, the project dealt comprehensively with labor' obligation, which includes salary, lump-sum benefits, pensions, medical benefits, other fringe benefits, and stock options to non-executives.
Third, the project has concentrated on the recognition of accounting, on which the problems mentioned above have an impact.

Report

(3 results)
  • 1999 Annual Research Report   Final Research Report Summary
  • 1998 Annual Research Report
  • Research Products

    (24 results)

All Other

All Publications (24 results)

  • [Publications] 今福愛志: "みなし債務概念の意義と展開"産業計理. 59巻. 28-34 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] 今福愛志: "新年金会計基準はグローバル・スタンダード化したか"企業会計. 51巻. 18-27 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] 今福愛志: "退職給付の会計基準と年金・退職金問題"賃金・労務通信. 53巻. 2-8 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] 今福愛志: "退職給付の会計基準をめぐる会計戦略"DKFTV Pension Report. 8号. 2-7 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] 今福愛志: "企業年金をめぐる制度と会計"税経通信. 51巻. 33-38 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] 今福愛志: "企業年金をめぐるコーポレート・ガバナンス・ディスクロージャー問題"日本大学経済学部経済科学研究所紀要. 15巻. 3-14 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] AISHI IMAFUKU: "THE SIGNIFICANCE OF CONSTRUCTIVE OBLIGATION"SANGYOKEIRI. 59. 28-34 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] AISHI IMAFUKU: "HAS THE NEW ACCOUNTING STANDARD,ACCOUNTNTING FOR RETIREMENT BENEFITS,GLOBAL-STANDARDIZED?"KIGYOU KAIKEI. 51. 18-27 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] AISHI IMAFUKU: "ACCOUNTING FOR RETIREMENT BENEFIT AND THE PAY/RETIREMENT BENEFITS"TINGIN・ROUDOU TSUSIN. 53. 2-8 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] AISHI IMAFUKU: "ACCOUNTING STRATEGY ABOUT ACCOUNTING FOR RETIREMENT BENEFIT"DKFEB PENSION REPORT. 8. 2-7 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] AISHI IMAFUKU: "THE SYSTEM AND ACCOUNTING ON CORPORATE PENSION PLANS"ZEIKEI TSUSIN. 51. 33-38 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] AISHI IMAFUKU: "CORPORATE GOVERNANCE DISCLOSURE REGARDING CORPORATE PENSION PLANS"KEIZAIKAGAKU KENKYUJHO KIYO. 15. 3-14 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] 今福愛志: "企業年金のディスクロージャー"日本ディスクロージャー研究学会編現代ディスクロージャー論. 196-206 (1999)

    • Related Report
      1999 Annual Research Report
  • [Publications] 今福愛志: "退職給付の会計基準における基本問題"税経通信. 55巻6号. 65-70 (1999)

    • Related Report
      1999 Annual Research Report
  • [Publications] 今福愛志: "新年金会計基準はグローバル・スタンダード化したか"企業会計. 51巻10号. 18-27 (1999)

    • Related Report
      1999 Annual Research Report
  • [Publications] 今福愛志: "退職給付の会計基準と年金・退職給付問題-退職給付の考え方の転換"賃金・労務通信. 53巻1号. 2-9 (2000)

    • Related Report
      1999 Annual Research Report
  • [Publications] 今福愛志: "企業年金をめぐる制度と会計"税経通信. 56巻3号. 44-48 (2000)

    • Related Report
      1999 Annual Research Report
  • [Publications] 今福愛志: "2000年の会計:退職給付会計-その現在と将来"企業会計. 52巻2号. 25-31 (2000)

    • Related Report
      1999 Annual Research Report
  • [Publications] 今福 愛志: "わが国における労働報酬と企業年金会計の問題点" 企業会計別冊. 別冊. 110-123 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 今福 愛志: "年金をめぐる諸問題と企業会計" 企業会計. 50巻・5号. 18-25 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 今福 愛志: "新国際会計基準「従業員給付」の論点" 経済集志. 68巻1号. 97-106 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 今福 愛志: "我が国の「退職給付に係る会計基準」の基本的枠組み" JICPAジャーナル. 10巻9号. 22-27 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 今福 愛志: "企業年金をめぐる会計と税務の諸問題" 税務弘報. 46巻9号. 6-11 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 浅野幸弘, 金子能宏編: "企業年金ビッグバン : グローバルスタンダードからみた課題と改革" 東洋経済新報社, 260 (1998)

    • Related Report
      1998 Annual Research Report

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Published: 1998-04-01   Modified: 2016-04-21  

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