WEKO3
アイテム
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GASB退職後給付制度の会計問題
https://shukutoku.repo.nii.ac.jp/records/1571
https://shukutoku.repo.nii.ac.jp/records/1571eb91b0f4-073f-49e2-a638-bd5dd0044688
名前 / ファイル | ライセンス | アクション |
---|---|---|
SSC-JA2014-01802-005.pdf (224.7 kB)
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Item type | [ELS]紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2018-02-09 | |||||
タイトル | ||||||
タイトル | GASB退職後給付制度の会計問題 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | GASB Project - Other Postemployment Benefit Accounting and Financial Reporting | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 退職後給付(OPEB) | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 負債 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 財務報告 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 保険数理的評価方法 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | GASB | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA11169031 | |||||
論文名よみ | ||||||
タイトル | GASB タイショクゴ キュウフ セイド ノ カイケイ モンダイ | |||||
著者 |
工藤, 久嗣
× 工藤, 久嗣× Kudo, Hisatsugu |
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著者所属(日) | ||||||
淑徳大学経営学部教授 | ||||||
記事種別(日) | ||||||
内容記述タイプ | Other | |||||
内容記述 | 論文 | |||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | The objective of this Statement No.57 is a address issues related to the use of the alternative measurement method and the frequency and timing of measurements by employers that participate in agent multiple-employer other postemployment benefit (OPEB) plans (that is agent employers). This Statement amends Statement No.45, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pension, to permit an agent employer that has an individual-employer OPEB plan with fewer than 100 total plan members to use the alternative measurement method, at its option, regardless of the number of total plan members in the agent multiple-employer OPEB plan in which it participates. Consistent with this change to the employer-reporting requirements, this Statement also amends a Statement No.43, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, requirement that a defined benefit OPEB plan obtain an actuarial valuations. The amendment permits the requirement to be satisfied for an agent multiple-employer OPEB plan by reporting an aggregation of results of actuarial valuations of the individual- employer OPEB plan or measurements resulting from use of the alternative measurement method for individual-employer OPEB plans that are eligible. In addition, this Statement clarifies that when actuarially determined OPEB measures are reported by an agent multiple-employer OPEB plan and its participating employers, those measures should be determined as of a common date and at a minimum frequency to satisfy the agent multiple-employer OPEB plan’s financial reporting requirements. |
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書誌情報 |
国際経営・文化研究 en : Cross-cultural business and cultural studies 巻 18, 号 2, p. 59-66, 発行日 2014-03-01 |
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表示順 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 5 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13431412 |