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    題名: 退休金計劃會計處理之研究
    The Resarch of Pension Accounting
    作者: 黃美惠
    Hwang, Meei Huey
    貢獻者: 賴本隊
    Lay,Been Duey
    黃美惠
    Hwang,Meei Huey
    關鍵詞: 退休金
    退休後給付
    會計
    Pension
    Postretirement
    Accounting
    日期: 1993
    上傳時間: 2016-04-29 16:38:06 (UTC+8)
    摘要: 本論文主題為退休給付的會計處理，而內容共分六章。第一章：說明論文的研究動機、研究目的、及論文架構。第二章：首先概述退休計劃的演進、性質、類別，然後介紹美國退休會計準則自APB No.8至SFAS No.106 間的演進，最後再介紹英國及加拿大的退休給付會計準則。第三章：介紹退休金（Pension ）會計的處理，主要分成退休金成本、資產負債及附註揭露三方面來討論。退休金成本主要探討退休金成本各項組成分子的性質，及其認列、衡量與會計處理。資產負債方面則是以計劃資產的評估、退休金負債的衡量，及其資產負債的認列與會計處理。而附註揭露方面分成準則規定的揭露事項及其他建議的揭露事項兩方面說明。本章主要以美國SFAS No.87的準則為討論主題，而另外以英國 SSAP24的規定作為比較說明。第四章：介紹退休後給付（Postretirement Benefits ）會計的處理，亦分成退休後給付成本、資產負債及揭露事項三方面說明，但因退休金與退休後給付二者性質不同，而二者的會計處理頗多相同，故本章探討針對會計處理不同處、及相同處但因性質不同而產生之不適當加以說明。第五章：介紹我國退休金的會計處理。因現行退休金會計實務與法令規定習習相關，故先說明我國退休金制度相關法令，再介紹現今實務作法及其缺失，最後再說明我國第十八號財務會計準則公報的制訂及其施行時可能遭遇的問題。第六章：結論與建議。
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    英文部份
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    描述: 碩士
    國立政治大學
    風險管理與保險研究所
    G80358007
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002004118
    資料類型: thesis
    顯示於類別:[風險管理與保險學系] 學位論文

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