Financial Reporting Standard 17 FRS17 FAS87 87 Financial Accounting Standard 87 FAS87 International Accounting Standard Board IASB 19 Internat

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1 No,25-36(2005) Two Changes in Accounting Principles of Pension Plans British, or Americanthat is the question Masaharu Usuki Nihon University, Graduate School of Social and Cultural School, and NLI Research Institute In the last few years, we have witnessed two alterations in financial accounting and reporting rules concerning pension plans. In the United Kingdom, accounting rule FRS 17, which stipulates the immediate recognition of actuarial gains and losses, will come into force in Meanwhile, in the United States, FAS 132 was amended in 2004 to stipulate the detailed disclosure of financial expectations and results of pension plan operations and management policies. It is probable that one of these two changes will spread to financial reporting in Japan, as IASB has already adopted them in its new rules. The financial impact that the adoption of these two changes could have in Japan is ambiguous, and depends in large part on investor behavior. Considering the similarity to current accounting standards and the consistency with their underlying concepts, it is more likely for Japan to introduce a comprehensive disclosure rule for pensions similar to FAS 132 in the U.S than the immediate recognition of actuarial gains and losses similar to FRS17 in the U.K

2 Financial Reporting Standard 17 FRS17 FAS87 87 Financial Accounting Standard 87 FAS87 International Accounting Standard Board IASB 19 International Accounting Standard 19 IAS FRS17 10 FRS IASB IAS IAS (Statement of Standard Accounting Practice 24 SSAP24) IAS

3 Statement of Recognized Income and Expenses FRS17 EU 2005 IAS19 FRS17 IAS19 IAS19 FAS FAS87 4 FAS87 Financial Accounting Standard Board FASB FAS IAS19 ( ) IASB

4 Accounting Standard Board ASB FRS17 IAS IAS IAS19 Basis for Conclusions BC FAS87 FASB BC BC b IASB IAS19 FAS87 IASB 28

5 FRS17 FRS17 IAS SSAP24 FRS17 IASB 5 FRS SSAP24 13 FRS FRS17 FRS SSAP24 Accounting 76 Standard Board FRS17 5 Reporting Comprehensive Income SSAP24 12 IASB 29

6 FRS SSAP24 31 FRS17 13 (=31 36 ) SSAP24 FRS FRS Klumpes et al. (2003) FRS17 FRS17 8 (2000 ) () FAS132 Association of Consulting Actuaries FAS

7 ABO 10 FAS132 FAS FAS87 FAS ROE FASB FAS132 FRS17 FAS87 SEC 31

8 FAS87 FAS132 () 2003 FAS132 FAS132 FAS87FAS132 Gold(2001) FAS87 FAS87 () Coronado and Sharpe FAS SP500 9 IAS 20 FAS

9 2004 IAS19 FAS132 IAS FRS

10 FRS17 IAS19 FAS %(36 ) 34 FAS132 12

11 FAS132 British American FRS17 FAS132 FRS17 FAS132 BritishFRS17 AmericanFAS132

12 2004 FAS132 No.56 (2004) 42 (2004) (1997) 2002 (2) Clark, G.,L.(2003) European Pensions & Global (2004) Finance, Oxford University Press, Chapter4 42 Coronado, J. L., and S. A. Sharpe, (2003), Did pp Pension Plan Accounting Contribute to a Stock (1999) Market Bubble?, Brookings Papers on Economic Activity, 1:2003 (2002) Gold, J., (2000), Accounting/Actuarial Bias Enables pp Equity Investment by Defined Benefit Pension (2002) (1) Plans, Working Paper,Pension Research Council Klumpes P., Yong Li, and M. Whittington(2003), (2003) The impact of UK accounting rule changes on 22 pension terminations, Working Paper, Nottingham University Business School (2004) Myners,P., (2001), Institutional Investment in the United Kingdom. A Review, H.M.Tresury, (2004) (1996) (1998) pp Myners(2001)

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