1999 Fiscal Year Final Research Report Summary
RESEARCH ON ACCOUNTING FOR LABOR'S OBLIGATION
| Project/Area Number |
10630135
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Nihon University |
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Principal Investigator |
IMAFUKU Aishi College of Conomics, Nihon University, Professor, 経済学部, 教授 (80059740)
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| Project Period (FY) |
1998 – 1999
|
| Keywords | LABOR'S OBLIGATION / CONSTRUCTIVE OBLIGATION / EMPLOYEE BENEFITS / PRESENT VALUE / COMPARATIVE ACCOUNTING SYSTEMS / EQUITABLE OBLITAGATION |
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| 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.
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