{"created":"2023-05-18T10:24:34.851564+00:00","id":191,"links":{},"metadata":{"_buckets":{"deposit":"7a4f1911-c746-4ac7-a387-9524b6444532"},"_deposit":{"created_by":7,"id":"191","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"191"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000191","sets":["1:5:39"]},"author_link":["265","266"],"control_number":"191","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-03-15","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"147","bibliographicPageStart":"131","bibliographicVolumeNumber":"22","bibliographic_titles":[{"bibliographic_title":"東洋学園大学紀要"},{"bibliographic_title":"Bulletin of Toyo Gakuen University"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"2015年にも強制適用する予定であったIFRSの我が国への導入は大幅に遅れており，導入の賛否を巡り多方面で活発な議論が展開されている。IFRSでは，「損益計算書」は「包括利益計算書」へ，「貸借対照表」は「財政状態計算書」へと名称変更され，表示項目も変わる。また，IFRSによる利益算定は「資産・負債アプローチ」によって行われ，日本基準による「収益・費用アプローチ」とは異なった考え方に基づいている。特に「包括利益計算書」は，継続事業と非継続事業の区分表示，経常損益や特別損益表示の廃止に加え，コンバージェンスによる「包括利益」という新しい利益概念の導入など，これまでの「損益計算書」とは異なった様式になる。ただし，「包括利益」を事業活動の成果を示す指標であるとする見方には検討すべき問題が多く，特に，「包括利益」を経営管理指標として活用する場合，従来の「損益計算書」との相違点や活用目的など多岐にわたる検討が必要である。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東洋学園大学","subitem_publisher_language":"ja"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type":"isIdenticalTo","subitem_relation_type_id":{"subitem_relation_type_id_text":"110009771514","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10421432","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0919-6110","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"中井, 和敏","creatorNameLang":"ja"},{"creatorName":"ナカイ, カズトシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Nakai, Kazutoshi","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-07-19"}],"displaytype":"detail","filename":"KJ00009175879.pdf","filesize":[{"value":"973.4 kB"}],"format":"application/pdf","license_note":"Copyright(c) 2011 by Toyo Gakuen University","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"IFRSによる利益概念","url":"https://togaku.repo.nii.ac.jp/record/191/files/KJ00009175879.pdf"},"version_id":"501ff384-ada8-4667-a88f-6d70021f7cf4"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"IFRSによる利益概念","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"IFRSによる利益概念","subitem_title_language":"ja"},{"subitem_title":"A Consideration of the Profits Concept by IFRS","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["39"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-07-19"},"publish_date":"2019-07-19","publish_status":"0","recid":"191","relation_version_is_last":true,"title":["IFRSによる利益概念"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-22T09:15:52.561020+00:00"}