This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions…

Japan has the highest proportion of older adults in the world. Aging is not only an immediate personal issue but also a salient factor in crucial public policies, such as pensions, health, and long-term care. The Great East Japan Earthquake, tsunami, and nuclear power plant disaster of March 2011 has highlighted current and emerging issues of a…

The circumstances arising out of Japanese pension plan practices are described. Recommendations are given. Appropriate preretirement education is recommended to assist Japanese workers who have long accepted the compulsory retirement system in planning for the future. (Author/CT)

This book analyzes what happens to the pension benefits of workers who quit or are laid off jobs. The first chapter reviews the connection between job mobility and pension portability. Chapter 2 portrays a labor market undergoing changes that often result in reductions in retirement benefits. Chapter 3 describes job change further by examining…

Japan's rapidly aging population has become a top policy issue, especially as the increasing costs of pensions and medical care are debated. With the highest life expectancy on earth, the Japanese potentially face long periods of retirement, as well as the possibility of long periods of disability. Although family support of the elderly is thought…

Examines the advantages and disadvantages of partial retirement--the transitional period between full-time employment and complete retirement--including easing the transition, labor market effects, and financial implications for social security systems and employers. Reviews partial retirement policies in eight countries and concludes that there…

The General Accounting Office (GAO) studied selected nations' policies to increase the number of older workers participating in the labor force. The main data collection activities were as follows: (1) an analysis of population and labor force data from eight high-income Organisation for Economic Cooperation and Development member nations; (2) an…

These proceedings contain an introduction and 26 papers arranged in five sections: (1) People's Republic of China and Taiwan (Republic of China); (2) Hong Kong, Singapore, and Thailand; (3) Korea; (4) Japan and the Western Pacific; and (5) United States. Paper titles and authors are as follows: "Recent Social Security Policies and…

Volume 2 covers Puerto Rican education; Alaskan education; the 12th annual report on the introduction of domestic reindeer into Alaska (ED613561); city school statistics; information and statistics on universities, colleges, technological schools, professional schools, agricultural and mechanical colleges, normal schools, secondary schools, manual…