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

• 土井, 聡恵

書誌事項

タイトル別名

• 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

抄録

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.

identifier:http://repository.aitech.ac.jp/dspace/handle/11133/3191

収録刊行物

• 愛知工業大学研究報告 = Bulletin of Aichi Institute of Technology

  愛知工業大学研究報告 = Bulletin of Aichi Institute of Technology 52 117-123, 2017-03-31

  愛知工業大学

詳細情報

• CRID: 1050564287499302272
• NII論文ID: 120006304378
• NII書誌ID: AA12337561
• ISSN: 18833217
• Web Site: http://hdl.handle.net/11133/3191
• 本文言語コード: ja
• 資料種別: departmental bulletin paper
• データソース種別:
  • IRDB
  • CiNii Articles