2011 Fiscal Year Final Research Report
International comparison of employee retirement benefit accounting
| 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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| 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 |
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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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