The Effects of the New Accounting Standards for Pension Cost on Financial Statements: Focusing on the Revised IAS No. 19 - Collections

＜departmental bulletin paper＞
The Effects of the New Accounting Standards for Pension Cost on Financial Statements: Focusing on the Revised IAS No. 19

Creator	Author PID 70163970 Creator Name 徳賀, 芳弘 Tokuga, Yoshihiro トクガ, ヨシヒロ Affiliation Affiliation Name 九州大学経済学部 : 助教授 Faculty of Economics, Kyushu University : Associate Professor
Language	Japanese
Publisher	九州大学経済学会
Publisher	Society of Political Economy, Kyushu University
Date	1998-06-30
Source Title	Keizaigaku=Kenkyu (Journal of Political Economy)
Vol	64
Issue	5/6
First Page	125
Last Page	139
Publication Type	Version of Record
Access Rights	open access
JaLC DOI	https://doi.org/10.15017/4369982
Table of Contents	Ⅰ. はじめに Ⅱ．日本の企業年金制度 Ⅲ．日本の年金会計実務とその改革の方向 Ⅳ. 年金会計基準の会計データヘの影響 Ⅴ. おわりに

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