| Project/Area Number |
22730352
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Accounting
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| Research Institution | Hitotsubashi University |
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Principal Investigator |
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| Project Period (FY) |
2010 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥3,770,000 (Direct Cost: ¥2,900,000、Indirect Cost: ¥870,000)
Fiscal Year 2011: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2010: ¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
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| Keywords | 退職給付会計 / 利益属性 / 国際会計基準 / 国際比較 / 企業システム / IFRS / 価値関連性 / 平準化 / 利益の質 / 雇用システム / 持続性 / 保守主義 / 平準化の程度 / 公正価値会計 |
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| Research Abstract |
The objective of this research is to examine economic effects of adopting the IFRS by analyzing international comparison of pension accounting. Firstly, we analyze the differences of accounting information in each accounting standards(Japanese Accounting Standards, ED(IAS19), etc.,). Secondly, we examine the economic effects of mandatory IFRS's adoption by using survey to the people in charge of finance and accounting in Japanese corporations. It shows the adoption would hit the huge charges to corporations. Thirdly, we did the international comparison of pension accounting. The results show that the ratio of pension liabilities in the total equities in Japanese corporations is higher than them in other countries.
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