{"created":"2023-05-18T10:24:35.598980+00:00","id":208,"links":{},"metadata":{"_buckets":{"deposit":"05a2dc7f-826d-45c2-870e-d2a038def30b"},"_deposit":{"created_by":7,"id":"208","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"208"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000208","sets":["1:5:38"]},"author_link":["22","23"],"control_number":"208","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03-15","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"121","bibliographicPageStart":"103","bibliographicVolumeNumber":"21","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":"IFRS（International Financial Reporting Standards：国際財務報告基準）導入により我が国会計制度は大きく変貌する。IFRSは2010年3月期より任意適用されているが，近々，上場企業に強制適用される予定である。IFRSでは「貸借対照表（Balance Sheet：B/S）」は「財政状態計算書（Statement of Financial Position：F/P）」に，「損益計算書（Profit and Loss Statement：P/L）」は「包括利益計算書（Statement of Comprehensive Income：C/I）」に名称が変わり，表示内容も大きく変更される。\n　本稿では，我が国へのIFRS導入の経緯を概観し，2011年3月期よりIFRSによる財務諸表を開示しているHOYA株式会社の「財政状態計算書（貸借対照表）」を事例として取り上げ，日本基準とIFRSによる基本様式や勘定科目を含む表示項目に関する相違点等について考察した。","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":"110009576036","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":"2019-07-23"}],"displaytype":"detail","filename":"KJ00008489499.pdf","filesize":[{"value":"634.3 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「財政状態計算書」","url":"https://togaku.repo.nii.ac.jp/record/208/files/KJ00008489499.pdf"},"version_id":"40531c07-2972-4a60-a75b-6e805cb99916"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"IFRSによる「財政状態計算書」","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"IFRSによる「財政状態計算書」","subitem_title_language":"ja"},{"subitem_title":"A Study on the \"Statement of Financial Position\" by IFRS","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["38"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-07-23"},"publish_date":"2019-07-23","publish_status":"0","recid":"208","relation_version_is_last":true,"title":["IFRSによる「財政状態計算書」"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-22T09:16:13.971518+00:00"}