{"created":"2023-05-18T10:24:37.155005+00:00","id":243,"links":{},"metadata":{"_buckets":{"deposit":"ed6b6933-6f68-4b0c-8ffa-353b52c6a5d8"},"_deposit":{"created_by":7,"id":"243","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"243"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000243","sets":["1:5:36"]},"author_link":["22","23"],"control_number":"243","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-03-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"19","bibliographicPageEnd":"73","bibliographicPageStart":"55","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)は，早ければ2015年にも我が国上場企業に強制適用される予定である。IFRS導入による現行会計基準の大幅な変更は，企業が行っている会計実践にも影響を及ぼすことになる。新基準の導入により，事業活動の成果を示す財務諸表も「貸借対照表」は「財政状態計算書」に，「損益計算書」は「包括利益計算書」に，名称を含め記載される内容も大きく変更される予定である。\n　本稿では，まず，導入が予定されているIFRSについて概説し，新たな基準で作成される財務諸表の中で，特に「包括利益計算書」を取り上げ，基本様式や記載される項目，あるいは特徴などを中心に現行の損益計算書との比較・検討を行った。さらに，IFRSによって表示される「当期純利益」と「包括利益」の違いや，現在活用されているROEやROAなど主要な業績評価指標に対する影響について，実務的観点から考察した。","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":"110008455738","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":"09196110","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":"2019-09-10"}],"displaytype":"detail","filename":"KJ00007048239.pdf","filesize":[{"value":"899.9 kB"}],"format":"application/pdf","license_note":"Copyright(c) 2011 by Toyo Gakuen University","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"IFRSによる業績評価指標としての「包括利益」","url":"https://togaku.repo.nii.ac.jp/record/243/files/KJ00007048239.pdf"},"version_id":"46a0e565-1530-4a9c-83e2-71ec53f6a9b7"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"IFRSによる業績評価指標としての「包括利益」","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"IFRSによる業績評価指標としての「包括利益」","subitem_title_language":"ja"},{"subitem_title":"\"Comprehensive income\" as the performance indicators by IFRS","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["36"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-09-10"},"publish_date":"2019-09-10","publish_status":"0","recid":"243","relation_version_is_last":true,"title":["IFRSによる業績評価指標としての「包括利益」"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-22T10:38:21.316113+00:00"}