RESEARCH ON ACCOUNTING FOR LABOR'S OBLIGATION
Project/Area Number |
10630135
|
Research Category |
Grant-in-Aid for Scientific Research (C)
|
Allocation Type | Single-year Grants |
Section | 一般 |
Research Field |
Accounting
|
Research Institution | Nihon 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)
|
Keywords | LABOR'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)
Research Products
(24 results)