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Please use this identifier to cite or link to this item: http://hdl.handle.net/11133/3191

Title: 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
Other Titles: 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
Authors: 土井, 聡恵
DOI, Toshie
Issue Date: 31-Mar-2017
Publisher: 愛知工業大学
Abstract: 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.
URI: http://hdl.handle.net/11133/3191
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