年金基金をめぐる法律関係と会計処理との整合性について ―「退職給付ビックバン研究会」 2003 年度年次総会報告のための改訂版―

Size: px
Start display at page:

Download "年金基金をめぐる法律関係と会計処理との整合性について ―「退職給付ビックバン研究会」 2003 年度年次総会報告のための改訂版―"

Transcription

1 [1999] 1

2 [2003] [2001] [2001] [2001] [2002] 2 [2001] [2002] 2

3 [2001] 3

4

5

6 (4)

7 [2001] [2001b] [2001a] 13 [1997] 7

8 [1996] [1965] 8

9 [1996] 9

10

11 [2001b]

12 22 23 (a) (b) [2001b] 23 [1997]

13 [1988] 13

14 [1995] [1997]

15 [1998] [1998] [1999] [1999] [2000] 15

16

17 Projected Benefit Obligation PBO Vested Benefit Obligation VBO 33 [2003] 34 17

18 Accumulated Benefit Obligation ABO ABO PBO 3 PBO 35 ABO

19

20 38 FASB Financial Accounting Standards Board SFAC Statements of Financial Accounting Concepts IASB IASC 1989 IASBF Framework for the Preparation and Presentation of Financial Statements 2001 IASB 3 SFAC No.5 39 par.57 IASBF par [2002] 39 SFAC 5 20

21 entity SFAC No.6 41 par.25 par.35 3 par.26 embody access control pars par.36 duty responsibility settlement SFAC 6 21

22 equitable obligations constructive obligations pars ethical or moral constraints par par.40 IASBF par.49 par SFAC No.6 par SFAC No.6 par.40 [2003] 22

23 par substance over form IASBF par constructive obligations IAS 37 par [2003] 23

24 [2003] 49 24

25 PBO ABO 50 [ ] 51 [2003] 25

26 PBO PBO ABO

27 IASB 27

28 JICPA No JICPA No No No No No Vol.55 No Vol.58 No

29 COFRI No (1) Vol.46 No IMES Discussion Paper Series No.2003-J No FASB 2002 Discussion Paper No.99-J No a No b

会社法制上の資本制度の変容と企業会計上の資本概念について

会社法制上の資本制度の変容と企業会計上の資本概念について IMES DISCUSSION PAPER SERIES Discussion Paper No. 2006-J-1 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 30 http://www.imes.boj.or.jp IMES Discussion Paper Series 2006-J-1 2006 1

More information

Title Author(s) Kobe University Repository : Kernel 課 税 所 得 計 算 における 資 産 負 債 アプローチと 収 益 費 用 ア プローチの 交 錯 (< 特 集 > 資 産 負 債 アプローチの 光 と 陰 )(Mixture of Asset-Liability and Revenue-Expense Views in Corporate

More information

伊東良子71‐92/71‐92

伊東良子71‐92/71‐92 IASB FASB IASB FASB FAS IAS FAS IAS IASB FASB IASB FASB IASB FASB IASB FASB IASB FASB FASB [2001], par. 7. (International Accounting Standards; IAS) (International Financial Reporting Standards; IFRS)

More information

非営利組織における純資産と負債の区分

非営利組織における純資産と負債の区分 IMES DISCUSSION PAPER SERIES Discussion Paper No. 2009-J-11 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 2-1-1 http://www.imes.boj.or.jp IMES Discussion Paper Series 2009-J-11 2009

More information

IFRS Business Model IASB 2010b, Purpose and status, a and b IASB IFRS IFRS IFRS IASB IFRS IFRS Principles-Based Standard Tweedie 2007 Tweedie 2007, p.

IFRS Business Model IASB 2010b, Purpose and status, a and b IASB IFRS IFRS IFRS IASB IFRS IFRS Principles-Based Standard Tweedie 2007 Tweedie 2007, p. International Accounting Standards Board: IASB IASB 2010b IASB International Financial Reporting Standards: IFRS IFRS IFRS Tweedie 2007, p. 7 consistency AAAFASC 2011, p. 20 IFRS Business Model IASB 2010b,

More information

条件付償還義務株式の会計処理について

条件付償還義務株式の会計処理について E-mail: atsushi.itabashi@boj.or.jp ASBJ ASBJ FASB Statement of Financial Accounting Standards FAS FAS FAS mandatorily redeemable financial instruments nternational Financial Reporting Standards FASB DES

More information

Financial Statements 2004

Financial Statements 2004 Financial Statements 2004 10,150 5,591 $ 92,227 16,078 13,561 146,100 463 462 4,205 193 205 1,758 915 607 8,317 1,202 1,088 10,918 (80) (83) (726) 28,921 21,431 262,799 1,435 927 13,035 657 656 5,964 537

More information

最適電源構成モデルを用いた卸電力取引市場の経済厚生の評価分析

最適電源構成モデルを用いた卸電力取引市場の経済厚生の評価分析 RIETI Discussion Paper Series 07-J-044 \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \ \

More information

ASBJ FAS IAS FAS IAS FAS para acquisitionconstructionor development andor the normal operation of a longlivedasset legalobligationsassociated withther

ASBJ FAS IAS FAS IAS FAS para acquisitionconstructionor development andor the normal operation of a longlivedasset legalobligationsassociated withther 資産除去債務に関する会計基準 の問題点 資産除去債務会計の国際比較 Accounting StandardsBoardofJapanASBJ InternationalAccountingStandards CommitteeIASC IAS internationalconvergence IASC InternationalAccountingStandards BoardIASB InternationalFinancial

More information

_™rfic

_™rfic 512008 14 Ikeda Yukinori This paper examines accounting for stock issuing cost. Series of transactions from stock issuance to payment of stock issueing cost need to consider by dividing into three elements;

More information

引当金の認識と評価に関する一考察

引当金の認識と評価に関する一考察 IMES DISCUSSION PAPER SERIES Discussion Paper No.2003-J-17 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 30 http://www.imes.boj.or.jp IMES Discussion Paper Series 2003-J-17 2003 7

More information

Taro10-最終報告書本文編.jtd

Taro10-最終報告書本文編.jtd 2000 3 1996 11 11 2001 http://www.fsa.go.jp/p_mof/big-bang/bb1.htm Free 1,200 Fair Global iv http://www.fsa.go.jp/p_mof/big-bang/bb7.htm ) IASInternational Accounting Standards management news http://www.asahiaudit.or.jp/b_info/letter/05/01.html

More information

IASB FASB DP [2008] DP [2008] ASBJ International Accounting Standards Board IASB Financial Accounting Standards Board FASB compreh

IASB FASB DP [2008] DP [2008] ASBJ International Accounting Standards Board IASB Financial Accounting Standards Board FASB compreh 1 2 IASB FASB DP [2008] DP [2008] ASBJ International Accounting Standards BoardIASB Financial Accounting Standards BoardFASB comprehensive income net income earnings Statement of Comprehensive Income FASB

More information

キャッシュ・フロー経営とキャッシュ・フロー計算書

キャッシュ・フロー経営とキャッシュ・フロー計算書 No.26 2003 3 Abstract The cash flow taken seriously in the cash flow management is free cash flow. It becomes the purpose of that management that free cash flow will be maximized in the future. The result

More information

米欧における認識中止に関する会計基準と開示規則の動向:リーマン・ブラザーズの「レポ105」を巡る対応を踏まえて

米欧における認識中止に関する会計基準と開示規則の動向:リーマン・ブラザーズの「レポ105」を巡る対応を踏まえて 105 105 105 105 IFRS 105 IFRS IFRS IFRS E-mail: tomohiro.shigemoto@boj.or.jp / /2011.8 73 1. 2008 9 15 1 11 11 2 AntonR.Valukas 3 United States Bankruptcy Court Southern District of New York [2010] 4 105

More information

商学57‐1◆/6.松本

商学57‐1◆/6.松本 56 2 57 1SFAC 5 FASB 5 SFAC 1 5 2 para. 33 3 para. 34 4 5 para. 39 a b FASB, Statement of Financial Accounting Concepts No. 5 Recognition and Measurement infinancial Statements of Business Enterprises,

More information

54-1 河崎照行.pwd

54-1 河崎照行.pwd IASB IASB IASB International Accounting Standards Board IFRS International Financial Reporting Standard for Smalland Medium-Sized Entities IFRS IASB IASB, IFRS for SMEs, International Accounting Standards

More information

ワークショップ「国際財務報告基準(IFRS)と企業行動:IFRSアドプションのインパクト」の模様

ワークショップ「国際財務報告基準(IFRS)と企業行動:IFRSアドプションのインパクト」の模様 IMES DISCUSSION PAPER SERIES IFRS IFRS Discussion Paper No. 2010-J-25 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 2-1-1 http://www.imes.boj.or.jp IMES Discussion Paper Series 2010-J-25

More information

第41巻第6号【論説】収益認識の実務とフレームワーク

第41巻第6号【論説】収益認識の実務とフレームワーク 41 6 2003 3 37 SAB101 SEC SEC 1 SAB101 SEC 2 US GAAP IAS 1980 FASB SFAC 5 revenue 6 gains 1) 2 SFAC 5 realized realizable earned 6 assets 1993 IAS18 equity 2) SFAC6 IAS18 SFAC5 realized or realizableearnedsfac6

More information

第一次大戦後の日本における国債流通市場の制度改革

第一次大戦後の日本における国債流通市場の制度改革 IMES DISCUSSION PAPER SERIES Discussion Paper No. 2009-J-23 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 2-1-1 http://www.imes.boj.or.jp IMES Discussion Paper Series 2009-J-23 2009

More information

....671-......3.Z...QXD (Page 1)

....671-......3.Z...QXD (Page 1) http://www.mhlw.go.jp/topics///tp- /.html , ..,,, .......... p. p. p. p. p. p. p. p. p http://bktp.org/news/. pp.- pp. -. pp. -. pp.-. COE pp.-. pp.-. pp.-. pp. -. pp.-. pp.-. ESRI Discussion

More information

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

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

More information

Autumn 06 1 2005 100 100 1 100 1 2003 2005 10 2003 2005 2

Autumn 06 1 2005 100 100 1 100 1 2003 2005 10 2003 2005 2 2005 25-2 17 395.6 149.1 1 2004 2 2003p.13 3 Autumn 06 1 2005 100 100 1 100 1 2003 2005 10 2003 2005 2 Vol. 42 No. 2 2 100 20052005 2002 20052005 3 2005 10 1 II III IV 1 1 1 2 1 4 15-2 30 4,091 54.5 2

More information

untitled

untitled 2007 3 http://www.bunka.go.jp/jiyuriyo/ ... 1 1.... 3 1.1.... 3 1.2. ()... 5 1.3.... 6 1.3.1. ()... 7 1.3.2.... 8 1.3.3.... 9 1.3.4.... 9 1.3.5.... 10 1.4. (CSR)... 11 1.5. ()... 12 2.... 14 2.1.... 14

More information

米国における無形資産会計の変遷とその背景 ARB24 APB17 The transition and the background of Intangible assets accounting in U.S. It aims at the arrangement and the examinat

米国における無形資産会計の変遷とその背景 ARB24 APB17 The transition and the background of Intangible assets accounting in U.S. It aims at the arrangement and the examinat 米国における無形資産会計の変遷とその背景 ARB24 APB17 The transition and the background of Intangible assets accounting in U.S. It aims at the arrangement and the examination from ARB24 to APB17 of the accounting treatment.

More information

0901239,立命‐社会システム18号/003藤田

0901239,立命‐社会システム18号/003藤田 IASB IASB IAS IASB E-mail tafujita@ba.ritsumei.ac.jp IASB SFAS IAS IASB IASB IASOther Comprehensive Income OCI Accumulated Other Comprehensive Income AOCI Comprehensive Income IAS OCI IASB IASB APBresults

More information

12号 中島稔哲.pwd

12号 中島稔哲.pwd APB APBO net-of-tax method Accounting Principles Board: APB Opinions of the Accounting Principles Board: APBO APBO6 Authoritative Pronouncement American Institute of Accountants: AIA Committee on Accounting

More information

1 3 i i MURC 1/10

1 3 i i MURC 1/10 2010 10 1 (*) (*) 2010 9 17 108-8248 2-16-4 TEL03-6711-1241 1 3 i 2010 2010 21 15 38 1618 25 14 1517 11 8 15 1618 25 i MURC 1/10 http://www.murc.jp//politics_c1/pol_report/ 60 64 2 1,000 ii 30 29 32 31

More information

1 IFRS IFRS IFRS IASB IFRS SEC

1 IFRS IFRS IFRS IASB IFRS SEC \n Title 白 紙 に 戻 った 国 際 会 計 基 準 (IFRS) 論 争 - 自 己 目 的 化 した 国 際 化 への 反 省 - Author(s) 田 中, 弘 ; Tanaka, Hiroshi Citation 商 経 論 叢, 47(2): 1-32 Date 2011-12-20 Type Departmental Bulletin Paper Rights publisher

More information

, ,334451,177 4, ,149109,510 1, ,069 40,

, ,334451,177 4, ,149109,510 1, ,069 40, 49 12 31 20 1998 3 31 1999 3 31 2000 3 31 1 232,753 277,037 260,529 2,454 1. 2. 50 1998 3 31 1999 3 31 2000 3 31 1 444,401 487,334451,177 4,250 3 1999 3 31 2000 3 31 122,149109,510 1,031 1999 3 31 2000

More information

日本初期貨幣研究史略 ─和同開珎と富本銭・無文銀銭の評価をめぐって─

日本初期貨幣研究史略 ─和同開珎と富本銭・無文銀銭の評価をめぐって─ IMES DISCUSSION PAPER SERIES Discussion Paper No. 2004-J-14 INSTITUTE FOR MONETARY AND ECONOMIC STUDIES BANK OF JAPAN 103-8660 30 http://www.imes.boj.or.jp IMES Discussion Paper Series 2004-J-14 2004

More information

みさき_1

みさき_1 2 3 4 5 6 7 1F 2F 8 9 10 11 17 18 19 20 21 22 23 24 31 25 26 27 28 29 30 8 1 2 3 4 5 6 7 6 8 7 16 7 8 9 10 11 12 14 15 13 17 23 Vol.41 8 6 20 11 7 15 7 23 7 7 7 16 23 23 8 13 18:00 22:00 722

More information

Vol..3 2010 2 10 2

Vol..3 2010 2 10 2 1 Vol..3 2010 2 10 2 Vol..3 2010 2 10 3 Vol..3 2010 2 10 4 Vol..3 2010 2 10 5 Vol..3 2010 2 10 6 Vol..3 2010 2 10 7 Vol..3 2010 2 10 8 Vol..3 2010 2 10 9 Vol..3 2010 2 10 10 Vol..3 2010 2 10 11 Vol..3

More information

H21_report

H21_report vol.4 1 2 6 10 14 18 20 22 24 25 1 2 2172 73 3 21925 926 21125 126 4 5 6 21629 630 7 21107 108 21127 128 8 9 10 21616 617 11 211026 1027 211213 1214 12 13 14 21713 714 15 2194 95 211031 111 16 17 18 19

More information

2009-9-2.indd

2009-9-2.indd Q No.1441 Q No.1442 Vol.33 NO.9 (2009) 30 (614) Q No.1443 Vol.33 NO.9 (2009) 31 (615) Q No.1444 Vol.33 NO.9 (2009) 32 (616) Vol.33 NO.9 (2009) 33 (617) Vol.33 NO.9 (2009) 34 (618) Q No.1445 Vol.33 NO.9

More information

untitled

untitled Vol.27 1 Vol.27 2 Vol.27 3 Vol.27 4 Vol.27 5 Vol.27 6 Vol.27 7 Vol.27 8 Vol.27 9 Vol.27 10 11 Vol.27 Vol.27 12 Vol.27 13 Vol.27 14 Vol.27 15 Vol.27 16 Vol.27 17 Vol.27 2007 10 29 18 http://www.nira.or.jp/index.html

More information

09030549_001.図書館31-1

09030549_001.図書館31-1 vol.31 NO.1 2 3 5 6 10 12 8 1947-1954- 1950-1838-1904 1952-1996 1 913-1954 1981-1958- 1 902-1992 1972-1946- 1 940- 1 2 3 3 5 6 6 8 8 12 8 8 1 2 2 http://library.hokkai-s-u.ac.jp/cgi-bin/tosyokan/index.cgi

More information

Vol.14 98 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 62 63 64 65 66 67 68

More information