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GASB新年金会計基準の財務報告問題
https://shukutoku.repo.nii.ac.jp/records/1589
https://shukutoku.repo.nii.ac.jp/records/158939388ecc-d15c-496b-a7d6-ae67a19a6c70
名前 / ファイル | ライセンス | アクション |
---|---|---|
SSC-JA2015-02001-010.pdf (1.3 MB)
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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新年金会計基準の財務報告問題 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Financial Reporting for Pensions : an amendment of GASB Statement | |||||
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 | 年金費用 | |||||
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 | GASB シンネンキン カイケイ キジュン ノ ザイム ホウコク モンダイ | |||||
著者 |
工藤, 久嗣
× 工藤, 久嗣× Kudo, Hisatsugu |
|||||
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 | In June 2012 the GASB approved a pair of related Statements that reflect substantial improvements to the accounting and financial reporting of pensions by state and local governments and pension plans. Statement No.67, Financial Reporting for Pension Plans, addresses financial reporting for state and local government pension plans. Statement No.68, Accounting and Financial Reporting for Pensions, establishes new accounting and financial reporting requirements for governments that provide their employees with pensions. The guidance contained in these Statements will change how governments calculate and report the costs and obligations associated with pensions in important ways. It is designed to improve the decision-usefulness of reported pension information and to increase the transparency, consistency, and comparability of pension information across governments. Statement 67 replaces the requirements of Statement No.25, Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans, for most public employee pension plans. Statement 68 replaces the requirements of Statement No.27, Accounting for Pensions by State and Local Governmental Employers, for most government employers. The new Statements also replace the requirements of Statement No.50, Pension Disclosures, for those governments and pension plans. |
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書誌情報 |
国際経営・文化研究 en : Cross-cultural business and cultural studies 巻 20, 号 1, p. 127-134, 発行日 2015-11-01 |
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表示順 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 10 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13431412 |