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GASB年金会計基準の新たな動向
https://shukutoku.repo.nii.ac.jp/records/1483
https://shukutoku.repo.nii.ac.jp/records/14837968a6f1-437e-4bab-ad78-53db3fdee2b0
名前 / ファイル | ライセンス | アクション |
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Item type | [ELS]紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2018-02-09 | |||||
タイトル | ||||||
タイトル | GASB年金会計基準の新たな動向 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | A New Views of Pension Accounting and Financial Reporting | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | GASB | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 公会計 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 年金負債 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | アカウンタビリティ | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 財務報告 | |||||
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 ネンキン カイケイ キジュン ノ アラタナ ドウコウ | |||||
著者 |
工藤, 久嗣
× 工藤, 久嗣× Kudo, Hisatsugu |
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著者所属(日) | ||||||
淑徳大学国際コミュニケーション学部経営コミュニケーション学科教授 | ||||||
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 | Government Accounting Standards Board (GASB) is to develop high-quality standards of accounting and financial reporting for state and local governments. High-quality standards lead to information in financial reports that improves transparency, assists users in assessing accountability, and is useful for making decisions. The GASB periodically reviews its existing standards to determine whether they continue to achieve these objectives effectively. When GASB's pension standards-Statement No.25, Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans, and No.27, Accounting for Pension by State and Local Governmental Employers-became effective in 1996 and 1997, respectively, they were arguably the best they could have been given the limitations of the financial reporting model at the time. These standards represented a significant step forward in generally accepted accounting principles. They established a financial reporting framework for defined benefit pension plans, and they laid out requirements for the measurement, recognition and display of pension expenditures / expense and related liabilities, note disclosures and requires supplementary information in the financial reports of state and local government employers. The board is in the deliberative phase of acting upon the input it received from more than 115 organization and individuals in response to an Invitation to Comment. GASB is scheduled to issue a Preliminary Views in June 2010, Which will be designed to set forth and seek comments on the board's current thinking at this stage in the project. An Exposure Draft of a proposed standard is expected in the first half of 2011. |
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書誌情報 |
国際経営・文化研究 en : Cross-cultural business and cultural studies 巻 15, 号 2, p. 59-65, 発行日 2011-03-01 |
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表示順 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 6 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13431412 |