※一部利用できない機能があります
会計情報システムと年金会計との一考察
- フォーマット:
- 論文
- 責任表示:
- 中島, 照雄
- 言語:
- 日本語
- 出版情報:
- 群馬大学社会情報学部, 1997-07-28
- 著者名:
- 中島, 照雄
- 掲載情報:
- 群馬大学社会情報学部研究論集
- ISSN:
- 1346-8812
- 巻:
- 4
- 開始ページ:
- 153
- 終了ページ:
- 175
- バージョン:
- VoR
- 概要:
- application/pdf<br />Departmental Bulletin Paper<br />This report deals with accounting for pensions and information disclosure in Japan. In the modern accounting system, recognition of revnues and costs is made irrespective of cash income and expenditure, and such items a e added up in the course of time by the procedure of anticipate and deferment. It is a general practice to reckon up expenses on the "accrual basis" or on occurrence of fact of … consuming value. Therefor, "off-balance dealing" or "increasing off-book assets or liability" should be clarified as regards the accounting field. Confronting problems of accounting system in the midst of complication, enhancement and informatization of managerial accountants should realize "social usefulness of accounteconomic activities, genuine accountaing." In order to achieve it the establishment of social information and accounting information is required. 1. Introduction. 2. Aged Society and Social Information. 3. System of Pensions and Pension Fund Market. 4. Rettirement Benefits. 5. Details and Summaries of Pensions -Employees Pension Fund and Tax Qualified Pension Plan- . 6. Trend of Accounting for Pensions. 7. Issues of Accounting for Pensions in Japan. 8. Conclusion. In the above chapters, I have investigated various issues regarding account-ing for pensions and information disclosure and tried to come up with a subject for future trend of thc system. 続きを見る
類似資料:
群馬大学社会情報学部 |
群馬大学社会情報学部 |
群馬大学社会情報学部 |
群馬大学社会情報学部 |
群馬大学社会情報学部 |
群馬大学社会情報学部 |
群馬大学社会情報学部 |
群馬大学社会情報学部 |
群馬大学社会情報学部 |
群馬大学社会情報学部 |
群馬大学社会情報学部 |
群馬大学社会情報学部 |