{"created":"2023-06-19T09:16:02.483466+00:00","id":263,"links":{},"metadata":{"_buckets":{"deposit":"39af86d8-e7f9-43af-b453-6c0806343969"},"_deposit":{"created_by":3,"id":"263","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"263"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000263","sets":["3:50:51"]},"author_link":["435","433","434"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"チュウショウ キギョウ カイケイ キジュン ニ カンスル イチコウサツ"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-10-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"26","bibliographicPageStart":"15","bibliographicVolumeNumber":"53","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":"高木, 泰典"}],"nameIdentifiers":[{"nameIdentifier":"433","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"タカギ, ヤスノリ"}],"nameIdentifiers":[{"nameIdentifier":"434","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Takagi, Yasunori","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"435","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":"中小企業会計基準の最近の論議は、その本質的議論をよそにして、国際会計基準を適用した場合の企業負担の問題のみに集中している。確かに、公正価値会計、年金会計、税効果会計その他もろもろの課題は、中小企業にとっては負担が大きいことは確かなことであるが、だからと言って、負担の論議から国際会計基準の適用の仕方を論ずるのはおかしい。本来の論議からすれば、負担でなく大企業と中小企業の資本特性を検討し、その上で、中小企業会計基準が国際会計基準に適合しうるものであるかを論議するものでなければならない。国際会計基準が企業の視点に立つ会計基準であれば問題はないが、一定の分析力を持った投資家のための企業価値評価の会計基準であるとすれば、中小企業会計基準の国際基準化は論理的に見て矛盾する。本論稿では、大会社会計基準と中小企業会計基準に共通の画一型会計基準(シングルスタンダード)を採用してきた制度のあり方についての批判的考察を行い、選択基準、最適基準の立場から細記型会計基準(ダブルスタンダード)の正当性を検討した。","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_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Articles"}]},"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":"2010-10-25"}],"displaytype":"detail","filename":"KJ00006586800.pdf","filesize":[{"value":"332.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00006586800","url":"https://kaetsu.repo.nii.ac.jp/record/263/files/KJ00006586800.pdf"},"version_id":"377f7ee5-0901-48a4-9a09-0223f42487d1"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"中小企業会計指針批判","subitem_subject_scheme":"Other"},{"subitem_subject":"画一型会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"細記型会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"選択基準","subitem_subject_scheme":"Other"},{"subitem_subject":"最適基準","subitem_subject_scheme":"Other"},{"subitem_subject":"資本特性","subitem_subject_scheme":"Other"},{"subitem_subject":"閉ざされた資本","subitem_subject_scheme":"Other"},{"subitem_subject":"開かれた資本","subitem_subject_scheme":"Other"},{"subitem_subject":"企業の視点","subitem_subject_scheme":"Other"},{"subitem_subject":"一定の分析力を持った投資家の視点","subitem_subject_scheme":"Other"},{"subitem_subject":"IASBの圧力","subitem_subject_scheme":"Other"},{"subitem_subject":"理論と実践規範との緊張関係の崩壊","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":"中小企業会計基準に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小企業会計基準に関する一考察"},{"subitem_title":"A study on financial reporting standard for small and medium - sized entities","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["51"],"pubdate":{"attribute_name":"公開日","attribute_value":"2010-10-25"},"publish_date":"2010-10-25","publish_status":"0","recid":"263","relation_version_is_last":true,"title":["中小企業会計基準に関する一考察"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T09:23:12.847596+00:00"}