Fair Valuation of Financial Liabilities
Grant-in-Aid for Scientific Research (C)
Kyoto University;Kyushu University
Yoshihiro TOKUGA
From 01 Apr. 2000, To 31 Mar. 2003, Project Closed
負債;金融負債;公正価値評価;保有目的別評価;実現利益;退職給付負債;引当金;偶発負債;負債と資本の区別;退職給付債務;割引率;キャッシュ・フロー;機会利得;退職給付会計;信用リスク;金利リスク;利益概念, Liability;Financial Liability;Fair Valuation;Mixed Valuation based on the Holding Purposes;Realized Income;Post-retirement Benefit;Provision;Contingency