{"created":"2023-06-19T09:16:04.568199+00:00","id":303,"links":{},"metadata":{"_buckets":{"deposit":"70890418-b62c-47f3-bdee-323f72778834"},"_deposit":{"created_by":3,"id":"303","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"303"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000303","sets":["3:59:60"]},"author_link":["583","582","581"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"ゼイ コウカ カイケイ ニ オケル カイシュウ カノウセイ ノ ハンダン ニ カンスル イチ コウサツ ヤマモト タカオ キョウジュ タイショク 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将来加算一時差異の十分性の三つの要件のいずれかを満たしているかにより判断される。当該判断要件には、税務上の繰越欠損金に係る繰延税金資産についても適用される。本稿は、税効果会計における繰延税金資産の回収可能性の判断要件について問題点を提起し、今後IFRSの導入による影響を検討した。","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":"Article"}]},"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":"2013-10-25"}],"displaytype":"detail","filename":"KJ00008984541.pdf","filesize":[{"value":"391.5 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