{"created":"2023-06-19T09:15:50.926140+00:00","id":51,"links":{},"metadata":{"_buckets":{"deposit":"04ffee24-3df1-4647-89d3-288577bad403"},"_deposit":{"created_by":3,"id":"51","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"51"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000051","sets":["3:24:26"]},"author_link":["80","82","81"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"リース カイケイ ノ コクサイ ヒカク 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":"2002-03-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"53","bibliographicPageStart":"39","bibliographicVolumeNumber":"44","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":"井上, 行忠"}],"nameIdentifiers":[{}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"イノウエ, ユキタダ"}],"nameIdentifiers":[{"nameIdentifier":"81","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Inoue, Yukitada","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"82","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":"本稿は、日本の「リース会計基準」に影響を与えたIAS 17号、FAS 13号、SSAP 21号の会計基準と、我が国の「リース会計基準」について、ファイナンス・リースにおける賃借人の立場から、国際比較・考察を行ったものである。我が国の「リース会計基準」設定の背景には、国際的調和が求められていた。したがって「リース会計基準」では、ファイナンス・リースについて、売買処理を要求することにより、貸借対照表にオン・バランス化することを原則とするなど、形式的では調和化が図られているといえる。しかし、実務に適用するためのすり合わせがおこなわれ、所有権移転外ファイナンス・リースについて、資産化(売買)処理を原則としながらも、賃貸借処理が例外的処理として認めている等の緩和措置がとられている。","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_10":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Kaetsu University"}]},"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"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2002-03-30"}],"displaytype":"detail","filename":"KJ00004184258.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004184258","url":"https://kaetsu.repo.nii.ac.jp/record/51/files/KJ00004184258.pdf"},"version_id":"5e86265c-ef4e-401a-b1df-1a2c845ca02e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"所有権移転(移転外)ファイナンス・リース","subitem_subject_scheme":"Other"},{"subitem_subject":"所有権移転(移転外)オペレーティング・リース","subitem_subject_scheme":"Other"},{"subitem_subject":"資産化(売買)処理","subitem_subject_scheme":"Other"},{"subitem_subject":"賃貸借処理","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":"リース会計の国際比較に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"リース会計の国際比較に関する一考察"},{"subitem_title":"A Consideration of Country-by-Country Comparison of Lease Accounting","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["26"],"pubdate":{"attribute_name":"公開日","attribute_value":"2002-03-30"},"publish_date":"2002-03-30","publish_status":"0","recid":"51","relation_version_is_last":true,"title":["リース会計の国際比較に関する一考察"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T09:25:31.066947+00:00"}