Masaharu Usuki()
研究領域:
研究・専門分野
2007年04月27日
関連カテゴリ
Five years after the introduction of new accounting rules, both the discount rate and expected return on plan assets—two basic rates used to calculate pension expenses—have decreased in line with falling interest rates and investment returns. Since plan sponsors tend to adjust these rates based on financial conditions and debt burden, the downtrend persists to this day.
研究領域:
研究・専門分野