The Fundamental Analysis of Instant Recognition for Pension Liabilities

Research Project

Project/Area Number	24530565
Research Category	Grant-in-Aid for Scientific Research (C)
Allocation Type	Multi-year Fund
Section	一般
Research Field	Accounting
Research Institution	Nagoya City University
Principal Investigator	YOSHIDA KAZUO 名古屋市立大学, 経済学研究科(研究院), 教授 (30240279)
Project Period (FY)	2012-04-01 – 2016-03-31
Project Status	Completed (Fiscal Year 2015)
Budget Amount *help	¥5,070,000 (Direct Cost: ¥3,900,000、Indirect Cost: ¥1,170,000) Fiscal Year 2015: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000) Fiscal Year 2014: ¥2,340,000 (Direct Cost: ¥1,800,000、Indirect Cost: ¥540,000) Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000) Fiscal Year 2012: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Keywords	退職給付会計 / 即時認識 / 年金資産の運用政策 / 確定拠出制度への移行 / 割引率 / 実証分析 / 未認識債務 / 年金資産の運用
Outline of Final Research Achievements	This research analyzed the corporate activity relevant to the instant recognition in pension accounting. As a result of analysis, in order to suppress the influence of instant recognition, the firm has changed the investment policy of pension assets or the discount rate. The firm with many unrecognized liabilities has coped with instant recognition, and is carrying out discretionary behaviour. Particularly, the firm with many pension assets has shifted to bond investment, and the firm with much working force has changed the discount rate more highly. However, it is not shown that revision of these accounting standards has drawn adoption of a defined contribution pension plan.