{"created":"2023-05-18T10:24:44.038325+00:00","id":366,"links":{},"metadata":{"_buckets":{"deposit":"91d24fbc-157b-4a25-acc4-cdc5f788c7f5"},"_deposit":{"created_by":7,"id":"366","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"366"},"status":"published"},"_oai":{"id":"oai:togaku.repo.nii.ac.jp:00000366","sets":["1:5:29"]},"author_link":["22","23"],"control_number":"366","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-03-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"12","bibliographicPageEnd":"189","bibliographicPageStart":"175","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":"固定資産に対する減損会計導入問題と相俟って，時価会計に関わる諸問題が議論されている。国際会計基準との整合性を図る目的もあり，時価会計の導入が段階的に行われてきた。企業会計の任務は，経営実態を表示した財務諸表をステークホルダーへ適宜開示することである。そこには，会計の役割として「処分可能利益算定機能」を重視するか，「投資意思決定情報提供機能」を重視するかという基本的問題がある。また，企業経営の立場から取得原価主義会計と時価会計を比較した時，時価会計には，時価の把握，評価基準の設定方法や評価された資産の扱い方等，経営管理を行う上で多くの問題があり，その導入については再検討が必要である。","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":"110000991766","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":"2019-12-11"}],"displaytype":"detail","filename":"KJ00000730184.pdf","filesize":[{"value":"396.9 kB"}],"format":"application/pdf","license_note":"Copyright(c) 2011 by Toyo Gakuen University","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"時価会計の再検討","url":"https://togaku.repo.nii.ac.jp/record/366/files/KJ00000730184.pdf"},"version_id":"92c4a278-ec38-4a0c-9bb7-69ec911a806e"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"時価会計の再検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"時価会計の再検討","subitem_title_language":"ja"},{"subitem_title":"Reexamination of Market Value Accounting","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"7","path":["29"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-12-11"},"publish_date":"2019-12-11","publish_status":"0","recid":"366","relation_version_is_last":true,"title":["時価会計の再検討"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2023-06-24T02:55:20.553062+00:00"}