{"created":"2023-05-15T11:34:30.803753+00:00","id":836,"links":{},"metadata":{"_buckets":{"deposit":"7a6760e4-cd07-4814-83b3-0e1ffabb522a"},"_deposit":{"created_by":2,"id":"836","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"836"},"status":"published"},"_oai":{"id":"oai:cur-ren.repo.nii.ac.jp:00000836","sets":["2:5:26"]},"author_link":["5209","5210"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-06-16","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"37","bibliographicPageStart":"31","bibliographicVolumeNumber":"9","bibliographic_titles":[{"bibliographic_title":"中国学園紀要"},{"bibliographic_title":"Journal of Chugokugakuen","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　国際会計基準委員会およびこれを引き継いだ国際会計基準審議会から公表されている国際会計基準（国際財務報告基準；IFRS）への会計のコンバージェンスは世界規模で急速に進展し，わが国の会計基準もIFRSに沿う形で改正されてきている。2005年７月には欧州証券規制当局委員会による同等性評価の結果として技術的助言が示された。ここで26項目の補完措置が求められたが，本稿では，そのうち財務諸表の多くの項目と数値に大きな影響を与えると考えられる「補完計算書」を求められた３項目に関して，わが国の会計制度の変遷を概観することにより，IFRSのわが国会計基準への影響を検証し，今後の方向性を考察する。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中国学園大学/中国短期大学"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"中国学園大学/中国短期大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11806598","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-9350","subitem_source_identifier_type":"ISSN"}]},"item_10002_subject_21":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_10002_text_24":{"attribute_name":"出版者（英）","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Chugokugakuen University / Chugoku Junior Cllege"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"橋本, 和久"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Hashimoto, Kazuhisa","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-10-03"}],"displaytype":"detail","filename":"009_031_038.pdf","filesize":[{"value":"669.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"009_031_038.pdf","url":"https://cur-ren.repo.nii.ac.jp/record/836/files/009_031_038.pdf"},"version_id":"20c09ee7-f0a9-4001-82df-c25e70a33f6c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"国際財務報告基準","subitem_subject_scheme":"Other"},{"subitem_subject":"コンバージェンス","subitem_subject_scheme":"Other"},{"subitem_subject":"ASBJ","subitem_subject_scheme":"Other"},{"subitem_subject":"IASB","subitem_subject_scheme":"Other"},{"subitem_subject":"FASB","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":"国際財務報告基準のわが国会計基準への影響","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"国際財務報告基準のわが国会計基準への影響"},{"subitem_title":"The Influence of IFRS on Japanese Accounting Standards","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"2","path":["26"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-10-03"},"publish_date":"2018-10-03","publish_status":"0","recid":"836","relation_version_is_last":true,"title":["国際財務報告基準のわが国会計基準への影響"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-05-15T17:58:18.685139+00:00"}