{"created":"2023-06-19T09:15:52.130755+00:00","id":77,"links":{},"metadata":{"_buckets":{"deposit":"275850bf-21d8-43d9-a09b-34e0a8acea08"},"_deposit":{"created_by":3,"id":"77","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"77"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000077","sets":["3:29:30"]},"author_link":["110","109","108"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"ゲンゾン カイケイ ト テイカ シュギ 100 シュウネン キネン ゴウ"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-10-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"37","bibliographicPageStart":"25","bibliographicVolumeNumber":"46","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":"108","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":"109","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":"110","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":"現行の会計制度は、企業取引の国際化と多国籍企業の増大により一国の会計思考では成立し得ない現状である。会計が企業の実態、すなわち経営成績と財政状態の報告をより適切に実行するためには、会計の基本思考および会計報告書の比較可能性が国際的な視点から明確に把握されていなければならないと考えられる。もし、わが国の会計基準の思考が国際会計基準の思考に照らし合わせて整合性を保持し得ない部分があるとするならば、問題は重大であり、制度的にもその改善が必要である。本稿では、最近、問題視されている原価主義会計および時価主義会計の基本理念について、国際会計基準の考えを念頭に置きながら資産評価の二段構造について検討する。また、資産価値の変動から発生する未実現損益の会計問題について、ドイツ実態維持会計の諸学説を取り上げ、減損会計と低価主義会計の論理構造について考察する。","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_10":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Kaetsu Univesrity"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"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":"2003-10-01"}],"displaytype":"detail","filename":"KJ00004184284.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004184284","url":"https://kaetsu.repo.nii.ac.jp/record/77/files/KJ00004184284.pdf"},"version_id":"131d6bc7-cb2e-4625-903c-62d2febeebbf"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"再調達原価","subitem_subject_scheme":"Other"},{"subitem_subject":"正味実現可能価額","subitem_subject_scheme":"Other"},{"subitem_subject":"割引現在価値","subitem_subject_scheme":"Other"},{"subitem_subject":"回収可能価額","subitem_subject_scheme":"Other"},{"subitem_subject":"時価主義会計","subitem_subject_scheme":"Other"},{"subitem_subject":"交換価値","subitem_subject_scheme":"Other"},{"subitem_subject":"使用価値","subitem_subject_scheme":"Other"},{"subitem_subject":"低価主義","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":"減損会計と低価主義 (100周年記念号)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"減損会計と低価主義 (100周年記念号)"},{"subitem_title":"Impairment of Assets and Lower of Cost or Market (100th Anniversary)","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["30"],"pubdate":{"attribute_name":"公開日","attribute_value":"2003-10-01"},"publish_date":"2003-10-01","publish_status":"0","recid":"77","relation_version_is_last":true,"title":["減損会計と低価主義 (100周年記念号)"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T09:25:21.107618+00:00"}