The Fundamental Analysis of Instant Recognition for Pension Liabilities

2015 Fiscal Year Final Research Report

• 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
• 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

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.

Free Research Field

社会科学