WEKO3
アイテム
米国公的年金会計基準の新たな方向性とその特徴
https://shukutoku.repo.nii.ac.jp/records/1498
https://shukutoku.repo.nii.ac.jp/records/1498201b2867-12b2-4ce5-9366-85dcfae8a96f
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
SSC-JA2012-01602-004.pdf (725.9 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 | 米国公的年金会計基準の新たな方向性とその特徴 | |||||||||||
| タイトル | ||||||||||||
| タイトル | Accounting and Financial Reporting for Pensions an amendment of GASB Statement No.25 and No.27 | |||||||||||
| 言語 | en | |||||||||||
| 言語 | ||||||||||||
| 言語 | jpn | |||||||||||
| キーワード | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | 年金基金 | |||||||||||
| 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 | 財務報告 | |||||||||||
| キーワード | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | 概念フレームワーク | |||||||||||
| キーワード | ||||||||||||
| 主題Scheme | Other | |||||||||||
| 主題 | アカウンタビリティ | |||||||||||
| 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 | ベイコク コウテキ ネンキン カイケイ キジュン ノ アラタナ ホウコウセイ ト ソノ トクチョウ | |||||||||||
| 著者 |
工藤, 久嗣
× 工藤, 久嗣
× Kudo, Hisatsugu
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| 著者所属(日) | ||||||||||||
| 値 | 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 | The Government Accounting Standards Board (GASB) has issued two Exposure Drafts proposing improvements to Financial reporting of pensions by state and local government: accounting and Financial Reporting for Pensions and Financial Reporting for Pension Plans. The documents would propose amendments to the existing pension standards to improve how the cost and obligations associated with the pensions that governments provide to their employees are calculated and reported. The first Exposure Draft, Accounting and Financial Reporting for Pensions (Pension Exposure Draft), primarily relates to reporting by governments that provide pensions to their employees. A second related Exposure Draft, Financial Reporting for Pension Plans, (Pension Plan Exposure Draft), addresses the reporting by the pension plans that administer those benefits. Users of state and local government financial reports have the GASB that current standards do not provide enough information to adequately understand the cost the liability for benefits promised to active and retired employees, stated GASB Chairman. The proposals contains in the Exposure Drafts are the result of research and extensive deliberations by the Board to address these issues and make financial reporting of pensions more transparent, comparable and useful to citizens, legislators, and bond analysts. |
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| 書誌情報 |
国際経営・文化研究 en : Cross-cultural business and cultural studies 巻 16, 号 2, p. 35-43, 発行日 2012-03-01 |
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| 表示順 | ||||||||||||
| 内容記述タイプ | Other | |||||||||||
| 内容記述 | 4 | |||||||||||
| ISSN | ||||||||||||
| 収録物識別子タイプ | ISSN | |||||||||||
| 収録物識別子 | 13431412 | |||||||||||
