{"created":"2023-05-15T11:34:36.861347+00:00","id":941,"links":{},"metadata":{"_buckets":{"deposit":"ab8bcdd2-117a-4668-8ead-8b8102b223e0"},"_deposit":{"created_by":2,"id":"941","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"941"},"status":"published"},"_oai":{"id":"oai:cur-ren.repo.nii.ac.jp:00000941","sets":["2:5:30"]},"author_link":["4211","4212"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-06-16","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"70","bibliographicPageStart":"61","bibliographicVolumeNumber":"13","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":"　国際財務報告基準は100カ国以上が採用している高品質の会計基準と説明され，比較的短期間にコンバージェンスからアドプションへと移行するものと思われていた。わが国においても米国においても一時期はアドプションへの方向性が示されていたが，2010年ころより急速にその勢いが鈍化している。本稿では，国際財務報告基準の進展および鈍化の過程を検証し，オックスフォード・レポートをもとに投資家や企業の国際財務報告基準に対する認識や評価を考察している。これらをもとに，アドプションの鈍化の原因を探り今後の方向性に関しても言及している。","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":"石井健次ほか，『国際会計基準』日刊工業新聞社，1996年10月。\n"}]},{"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":"田中弘ほか，『国際会計基準を学ぶ』税務経理協会，2011年４月。\n"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"蔦村剛雄，『国際会計論』白桃書房，1990年2月。\n"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"橋本和久，「国際財務報告基準のわが国会計基準への影響」『中国学園紀要』第９号（2010年６月），31頁－37頁。\n"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"山地範明，「国際会計基準とその特徴」『関学IBAジャーナル』2010年号（2010年4月），2頁－5頁。\n"}]},{"subitem_relation_name":[{"subitem_relation_name_text":"Suzuki Tomo， オックスフォード・レポート：日本の経済社会に対するIFRSの影響に関する調査研究（The Impact of IFRS on Wider Stakeholders of Socio-Economy in Japan）金融庁提出ポリシー・ディスカッション・ペーパー；初度提出：2012年３月30日（Policy Discussion Paper; Submitted to Financial Services Agency, the Government of Japan; 30th March, 2012; Tokyo.\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":"SEC, Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers。[Release No. 33-8982; File No. s7-27-08] ――, Securities and Exchange Commission,Office of Chief Accountant, Division of Corporation Finance, Work Plan for the Consideration of Incorporating International Financial Reporting Standards into the Financial Reporting System for U.S.Issuers Progress Report (October 2010)"}]}]},"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":"013_061_070.pdf","filesize":[{"value":"720.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"013_061_070.pdf","url":"https://cur-ren.repo.nii.ac.jp/record/941/files/013_061_070.pdf"},"version_id":"99cb0e5e-077c-4830-b7ac-40b54dc32254"}]},"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":"ＩＦＲＳ","subitem_subject_scheme":"Other"},{"subitem_subject":"アドプション","subitem_subject_scheme":"Other"},{"subitem_subject":"コンバージェンス","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動向","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"国際財務報告基準の動向"},{"subitem_title":"The Trend of International Financial Reporting Standards","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"2","path":["30"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-10-02"},"publish_date":"2018-10-02","publish_status":"0","recid":"941","relation_version_is_last":true,"title":["国際財務報告基準の動向"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-05-15T12:00:51.707112+00:00"}