{"created":"2023-05-15T11:34:34.231308+00:00","id":891,"links":{},"metadata":{"_buckets":{"deposit":"457dff8c-1784-483e-ba6a-9ca25b1fc876"},"_deposit":{"created_by":2,"id":"891","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"891"},"status":"published"},"_oai":{"id":"oai:cur-ren.repo.nii.ac.jp:00000891","sets":["2:5:28"]},"author_link":["4017","4018"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-06-16","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"82","bibliographicPageStart":"75","bibliographicVolumeNumber":"11","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":"　国際会計基準審議会（IASB）は，2010年７月に，財務諸表の表示に関する公開草案のスタッフ・ドラフト（SD）を公表した。このSDは従来からの財務諸表の表示を大きく変更するもので，本稿ではまずその概要を示している。続いて，SDに先立って公表されたディスカッション・ペーパー（DP）と比較し，直接法によるキャッシュ・フロー計算書に焦点を合わせ考察している。そして，DPで提案された利益とキャッシュ・フローとの調整表から，わが国からの情報発信があった可能性を示すとともに，その背景にある資金勘定組織についても指摘している。","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_relation_16":{"attribute_name":"情報源","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"金融庁「我が国における国際会計基準の取り扱いに関する意見書（中間報告）」，2009年6月。\n"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"佐藤倫正『資金会計論』白桃書房，1993年3月。 ――「資金会計の勘定組織」『會計』第145巻第1号，1994年1月，14-27頁。 ――「資金勘定組織の現代的意義」『日本簿記学会年報』第26号，2011年7月，28-36頁。\n"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"新美一正「なぜIFRSは直接法による営業キャッシュフ ロ ー 表 示 を 志 向 す る の か？」Business ＆Economic Review ,2010年4月号。\n"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"ASBJ「ディスカッション・ペーパー『財務諸表の表示に関する予備的見解』に対するコメント」，2009年4月。\n"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"Broome, O. Whitfield，“Statement of Cash Flows: Time for Change!” Financial Analysts\nJournal, Vol.60, No.2, March-April 2004, pp.16-22.\n"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"CESR , Technical Advice on Equivalence of Certain Third Country GAAP and on Description of Certain Countries Mechanisms of Enforcement of Financial Information , July 2005.\n"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"FASB, Statement of Financial Accounting Concepts No.1, Objectives of Financial Reporting by Business Enterprises, November 1978.（平松一夫・広瀬義州共訳『FASB"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"財務会計の諸概念（改訂新版）』中央経済社，1994年5月） ―, Statement of Financial Accounting Standards No.95 : Statement of Cash Flows, November 1987.\n"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"IASB，Discussion Paper, Preliminary Views on Financial Statement Presentation, October 2008. ―，Staff Draft of Exposure Draft, Financial Statement Presentation, July 2010.\n"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"Krishnan, G. M. and J. A. Largay III, \"The Predictive Ability of Direct Method Cash Information, \" Journal of Business Finance and Accounting, Vol. 27, January – March 2000，pp.215-245.\n"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"Miller, Paul B. W. and Paul R. Bahnson,“Fast Track to Direct Cash Flow Reporting,” Strategic Finance, pp. 51-57, February. 2002.\n"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"Satoh Michimasa，“Three Dimensional Double Entry Accounting System,”Okayama Economic Review, Vol.31. No. 4, March 2000, pp.133-151."}]}]},"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":"2018-10-02"}],"displaytype":"detail","filename":"011_075_082.pdf","filesize":[{"value":"809.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"011_075_082.pdf","url":"https://cur-ren.repo.nii.ac.jp/record/891/files/011_075_082.pdf"},"version_id":"70ff71de-25f1-40b7-b979-759061d9c149"}]},"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":"財務諸表の表示","subitem_subject_scheme":"Other"},{"subitem_subject":"キャッシュ・フロー計算書","subitem_subject_scheme":"Other"},{"subitem_subject":"直接法","subitem_subject_scheme":"Other"},{"subitem_subject":"資金観","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":"国際財務報告基準における財務諸表表示の変更について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"国際財務報告基準における財務諸表表示の変更について"},{"subitem_title":"Presentation of Financial Statements in International Financial Reporting Standards","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"2","path":["28"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-10-02"},"publish_date":"2018-10-02","publish_status":"0","recid":"891","relation_version_is_last":true,"title":["国際財務報告基準における財務諸表表示の変更について"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-05-15T12:01:34.265115+00:00"}