............2......6...6... 11... 15... 15... 17.19... 19... 20... 23......25............ 27......... 28 2003 9 18 19 2002 2 2003 [1999] 1
2001 6 15 2002 4 1 2003 9 1 1 2001 6 29 2 2001 10 1 1 2000 4 1 1 [2003] [2001] 2012 3 31 [2001] [2001] [2002] 2 [2001] [2002] 2
1998 6 3 3 [2001] 3
4 2 3 5 4 4 5 1999 9 2002 1 1 2001 12 2003 8 4
5 4 6 1 2 3 5
1 6 7 122 8 6 7 2 3 1 111 1 2 131 2 122 8 115 8 60 1966 9 27 1 20 1989 3 29 (4) 15 20 6
9 11 10 11 12 13 9 10 22 9 13 17 43 5 28 519 89 48 1 19 27 1 27 [2001] 11 24 1 120 12 [2001b] 11 12 12 20 [2001a] 13 [1997] 7
14 130 2 15 127 1 128 129 14 7 15 [1996] [1965] 8
16 17 135 18 1 16 60 17 15 60 15 60 18 [1996] 9
25 19 1 20 1 19 60 25 20 8 10
2 3 2 21 21 7 5 [2001b] 3 2 11
22 23 (a) (b) 24 22 [2001b] 23 [1997] 24 145 12
25 138 5 6 139 26 162 3 1 85 2 25 112 113 1 26 [1988] 13
134 130 27 28 136 2 29 147 4 5 [1995] 27 28 139 1 2 [1997] 29 24 147 4 147 5 14
30 1 2 30 1 2 30 [1998] [1998] [1999] [1999] [2000] 15
2 31 3 32 31 6 32 35 1998 16
33 4 2 34 1 Projected Benefit Obligation PBO Vested Benefit Obligation VBO 33 [2003] 34 17
Accumulated Benefit Obligation ABO ABO PBO 3 PBO 35 ABO 2 3 36 35 36 18
37 15 19
38 FASB Financial Accounting Standards Board SFAC Statements of Financial Accounting Concepts 2003 8 7 3 IASB IASC 1989 IASBF Framework for the Preparation and Presentation of Financial Statements 2001 IASB 3 SFAC No.5 39 par.57 IASBF par.83 40 38 [2002] 39 SFAC 5 20
entity SFAC No.6 41 par.25 par.35 3 par.26 embody access control pars.186 187 3 par.36 duty responsibility settlement 40 41 SFAC 6 21
equitable obligations constructive obligations pars.36 40 ethical or moral constraints par.40 42 43 par.40 IASBF par.49 par.57 42 SFAC No.6 par.40 43 SFAC No.6 par.40 [2003] 22
par.61 44 substance over form IASBF par.35 45 1 46 44 constructive obligations IAS 37 par.10 45 46 [2003] 23
47 48 49 47 48 [2003] 49 24
50 51 4 3 PBO ABO 50 [1982 1994] 51 [2003] 25
PBO PBO ABO 52 52 19 26
1998 5 IASB 27
JICPA No.562 2002 1996 JICPA No.518 1998 9 2001 No.1210 2001 10 No.98 1988 6 No.1210 2001 10 No.1026 2003 163 1 2003 1997 1999 Vol.55 No.6 2003 2000 1 3 Vol.58 No.9-11 2003 7 9 1996 4 1997 5 2 2001 28
COFRI No.32 1998 9 1999 (1) 55 1982 12 Vol.46 No.8 1994 2002 IMES Discussion Paper Series No.2003-J-17 2003 7 No.1210 2001 10 148 5 1995 11 FASB 2002 Discussion Paper No.99-J-9 1999 4 No.1212 2001 10 2001 a No.1212 2001 11 2001 b 14 2002 1 1965 29