紀要論文 大規模損害賠償訴訟に係る引当金の見積りに関する一考察
ダイキボ ソンガイ バイショウ ソショウ ニカカワル ヒキアテキン ノ ミツモリ ニカンスル イチコウサツ
A study of allowance estimation for a large amount of compensation legal action

土井, 聡恵

(52)  , pp.117 - 123 , 2017-03-31 , 愛知工業大学
ISSN:18833217
NII書誌ID(NCID):AA12337561
内容記述
The purpose of present study is derive the fact that it is to be noted that lack rules for allowance estimation in Japan. For this purpose, I take up an information disclosure system of a large compensation against a company and focus on recording of expenses of compensation. Then I investigate compensation allowance estimate formalities of Chisso Corporation. Because it is certain that a typical case of large legal action against the pollution disease in Japan is Chisso. Fullness of the disclosure content observe by illustration of three responsible companies of Big-four pollution disease in Japan. Meanwhile, quality of the disclosure content or sufficiency of J-GAAP and IFRS rules show by comparing Chisso's disclosure that applied J-GAAP and BP p.l.c.'s disclosure that applied IFRS.
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http://repository.aitech.ac.jp/dspace/bitstream/11133/3191/1/%e7%b4%80%e8%a6%8152%e5%8f%b7%28p117-p123%29.pdf

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