{"created":"2023-06-19T09:16:01.561769+00:00","id":247,"links":{},"metadata":{"_buckets":{"deposit":"3f91798c-97c7-4c67-9fd5-84fddd1ce149"},"_deposit":{"created_by":3,"id":"247","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"247"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000247","sets":["3:43:46"]},"author_link":["386","385","387"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"タナオロシ シサン ヒョウカ ノ コクサイ トウゴウカ ニ ツイテ"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-03-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"42","bibliographicPageStart":"31","bibliographicVolumeNumber":"51","bibliographic_titles":[{"bibliographic_title":"嘉悦大学研究論集"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"山本, 孝夫"}],"nameIdentifiers":[{"nameIdentifier":"385","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"ヤマモト, タカオ"}],"nameIdentifiers":[{"nameIdentifier":"386","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Yamamoto, Takao","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"387","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"わが国の企業会計基準委員会(Accounting Standards Board of Japan)は、改正企業会計基準第9号「棚卸資産の評価に関する会計基準」を2008年9月26日に公表した。この公表は、国際会計基準審議会(International Accounting Standards Board)における会計基準のコンバージェンス(収斂)に向けた合意形成に取り組むためのものである。棚卸資産の貸借対照表価額については、1949年のわが国の企業会計原則設定以来、原則として取得原価基準が採用されており、例外的に棚卸資産の時価が取得原価よりも下落した場合には時価により評価することができる低価法基準を容認してきた。これに対して改正企業会計基準では、棚卸資産の期末における正味売却価額が取得原価よりも下落している場合には、正味売却価額を貸借対照表価額とする強制低価法基準が評価原則として要請されている。本稿では、わが国の企業会計原則と国際会計基準との棚卸資産評価における理論的相違点を明らかにするため、棚卸資産の本質および評価思考を歴史的に取り上げ、会計基準のコンバージェンスをめぐる諸問題について検討する。さらに、わが国の企業会計原則における棚卸資産評価の意義および特徴について諸学説を取り上げて考察する。","subitem_description_type":"Other"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA1171228X","subitem_source_identifier_type":"NCID"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"研究論文"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"嘉悦大学経営経済学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2009-03-30"}],"displaytype":"detail","filename":"KJ00005297221.pdf","filesize":[{"value":"288.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00005297221","url":"https://kaetsu.repo.nii.ac.jp/record/247/files/KJ00005297221.pdf"},"version_id":"f5075176-4ffa-4dcd-83af-13c178b1d457"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"原価法","subitem_subject_scheme":"Other"},{"subitem_subject":"低価法","subitem_subject_scheme":"Other"},{"subitem_subject":"正味売却価額","subitem_subject_scheme":"Other"},{"subitem_subject":"後入先出法","subitem_subject_scheme":"Other"},{"subitem_subject":"交換資産","subitem_subject_scheme":"Other"},{"subitem_subject":"トレーディング目的で保有する棚卸資産","subitem_subject_scheme":"Other"},{"subitem_subject":"再調達原価","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"棚卸資産評価の国際統合化について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"棚卸資産評価の国際統合化について"},{"subitem_title":"Convergence of Inventory Valuation","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["46"],"pubdate":{"attribute_name":"公開日","attribute_value":"2009-03-30"},"publish_date":"2009-03-30","publish_status":"0","recid":"247","relation_version_is_last":true,"title":["棚卸資産評価の国際統合化について"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T09:23:52.002455+00:00"}