Summary of Japanese Accounting standard for retirement benefits

Katsumi Asano~Itsushi Komatsu~Hiroshi Iizuka, Japan

The topics relating to the Japanese accounting standard of retirement benefits will be introduced and also some following topics; the problems of the old standard, the impact with applying the new one and the comparison between other standard.
Date: 30 May - Time: 13:45 to 15:15 - Room: 243
Theme: 3.A. Actuarial problems related to the retirement of the baby-boom