サイト内検索

詳細検索

ヘルプ

セーフサーチについて

性的・暴力的に過激な表現が含まれる作品の表示を調整できる機能です。
ご利用当初は「セーフサーチ」が「ON」に設定されており、性的・暴力的に過激な表現が含まれる作品の表示が制限されています。
全ての作品を表示するためには「OFF」にしてご覧ください。
※セーフサーチを「OFF」にすると、アダルト認証ページで「はい」を選択した状態になります。
※セーフサーチを「OFF」から「ON」に戻すと、次ページの表示もしくはページ更新後に認証が入ります。

送料無料 日付更新(2017年7月)

1,000円以上の注文で3%OFFクーポン(0922-28)

目次

  • Chapter 1 Introduction
  • Chapter 2 Japanese Corporate Pension System
    • 2.1 Introduction
    • 2.2 Development of Retirement Lump Sum Grants and Corporate Pension Plans in Japan
    • 2.3 Structure of Retirement Lump Sum Grants
    • 2.4 Structure of Corporate Pension Plans
    • 2.5 Current Situation
    • 2.6 Summary and Conclusion
  • Chapter 3 Fair Value of Defined Benefit Obligations
    • 3.1 Introduction
    • 3.2 Components of Employee Benefits
    • 3.3 Definition of Pension in Accounting
    • 3.4 Recognition and Measurement for Defined Benefit Obligations
    • 3.5 Attribution Methods
    • 3.6 Recognition of Unversted Benefits and Future Salary Increases
    • 3.7 Summary and Conclusion
  • Chapter 4 Determinants of Actuarial Assumptions for Defined Benefit Pension Plans
    • 4.1 Introduction
    • 4.2 Categories of Actuarial Assumptions
    • 4.3 Actuarial Assumptions and Earnings Management
    • 4.4 Summary and Conclusion
  • Chapter 5 Presentation of Defined Benefit Cost
    • 5.1 Introduction
    • 5.2 Components of Defined Benefit Cost
    • 5.3 Transition of Defined Benefit Cost Presentation in IAS19
    • 5.4 Categories of Defined Benefit Cost
    • 5.5 Effects of Income Measurement Approaches and Concepts of Incomes
    • 5.6 Summary and Conclusion
  • Chapter 6 Fair Value of Plan Assets
    • 6.1 Introduction
    • 6.2 Requirements of Plan Assets
    • 6.3 Measurement of Plan Assets
    • 6.4 Retirement Benefit Trusts
    • 6.5 Offset with Defined Benefit Obligations
    • 6.6 Treatment for Multi‐Employer Plans
    • 6.7 Summary and Conclusion
  • Chapter 7 Disclosure of Defined Benefit Liability
    • 7.1 Introduction
    • 7.2 Definition and Recognition of a Liability
    • 7.3 Recognition and Measurement of Defined Benefit Liability under Prior Accounting Standards
    • 7.4 Unrecognized Obligations
    • 7.5 Presentation of Defined Benefit Liability under the New Accounting Standard
    • 7.6 The Significance of Unrecognized Obligations
    • 7.7 Summary and Conclusion
  • Chapter 8 The Effect of Defined Benefit Liability on Firms’ Valuations
    • 8.1 Introduction
    • 8.2 Prior Research
    • 8.3 Hypothesis Development
    • 8.4 Research Design
    • 8.5 Summary and Conclusion
  • Chapter 9 Discussion and Summary