International comparison of employee retirement benefit accounting

点击翻译按钮获取中文摘要

The objective of this research is to examine economic effects of adopting the IFRS by analyzing international comparison of pension accounting. Firstly, we analyze the differences of accounting information in each accounting standards(Japanese Accounting Standards, ED(IAS19), etc.,). Secondly, we examine the economic effects of mandatory IFRS's adoption by using survey to the people in charge of finance and accounting in Japanese corporations. It shows the adoption would hit the huge charges to corporations. Thirdly, we did the international comparison of pension accounting. The results show that the ratio of pension liabilities in the total equities in Japanese corporations is higher than them in other countries.