{"created":"2023-05-18T10:24:42.070775+00:00","id":336,"links":{},"metadata":{"_buckets":{"deposit":"fdba52b9-3f0e-4a0f-8676-689d5744dee0"},"_deposit":{"created_by":7,"id":"336","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"336"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000336","sets":["1:5:31"]},"author_link":["22","23"],"control_number":"336","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-03-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"14","bibliographicPageEnd":"208","bibliographicPageStart":"189","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":"国際的な規模での企業間競争の激化という状況にあって，激変する経営環境へ対応，あるいは迅速な事業展開を行うために，国内外に多数の子会社や関連会社を設立し，各々の事業を有機的に総合することによって企業価値を高めようとする企業が多くみられる。企業集団の経営実態を把握するためには，親会社単独の個別財務諸表を分析するだけでは不十分であり，グループ企業全体の業績を示す連結財務諸表の分析が不可欠になる。しかし，連結財務諸表作成に関する会計処理は，複数の方法からの任意選択が認められている。このことは，個別財務諸表作成と同様，同じような取引でも，企業の業態や事業特性によって異なった会計数値が計上されることを意味している。経営者はもとより，株主・投資家・債権者などの連結財務諸表の利用者は，このようなことを理解したうえで，経営情報として活用する必要がある。","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":"110004616495","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":"2019-12-05"}],"displaytype":"detail","filename":"KJ00004173236.pdf","filesize":[{"value":"543.4 kB"}],"format":"application/pdf","license_note":"Copyright(c) 2011 by Toyo Gakuen University","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"グループ経営における連結会計情報の有用性","url":"https://togaku.repo.nii.ac.jp/record/336/files/KJ00004173236.pdf"},"version_id":"be4a3653-e781-4862-a081-c36d8a80c888"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"グループ経営における連結会計情報の有用性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"グループ経営における連結会計情報の有用性","subitem_title_language":"ja"},{"subitem_title":"The Usefulness of Consolidated Accounting Information in Group Management","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["31"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-12-05"},"publish_date":"2019-12-05","publish_status":"0","recid":"336","relation_version_is_last":true,"title":["グループ経営における連結会計情報の有用性"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-24T01:56:04.067452+00:00"}