{"created":"2023-06-19T07:51:08.023290+00:00","id":1001,"links":{},"metadata":{"_buckets":{"deposit":"28738003-19ae-4276-a872-f8099161ac4c"},"_deposit":{"created_by":3,"id":"1001","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1001"},"status":"published"},"_oai":{"id":"oai:seisen-u.repo.nii.ac.jp:00001001","sets":["309:324"]},"author_link":["3044","3045","3043"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"281","bibliographicPageStart":"271","bibliographicVolumeNumber":"15","bibliographic_titles":[{"bibliographic_title":"聖泉論叢"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"山内, 高太郎"}],"nameIdentifiers":[{}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"ヤマウチ, コウタロウ"}],"nameIdentifiers":[{}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Yamauchi, Koutaro","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"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":"国際会計基準審議会(IASB)とアメリカ財務会計基準審議会(FASB)の共同プロジェクトの一環として,基礎概念の見直しが行われている。本稿では,第1段階の成果として公表された「予備的見解」を中心に新しい概念の構築上での問題点とこれまでの概念との相違を明らかにし,新しい概念が示す方向性について検討を行った。","subitem_description_type":"Other"}]},"item_1_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34359/00001001","subitem_identifier_reg_type":"JaLC"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10431764","subitem_source_identifier_type":"NCID"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"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":"聖泉大学短期大学部企業マネジメント学科"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2015-05-18"}],"displaytype":"detail","filename":"KJ00005059004.pdf","filesize":[{"value":"542.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00005059004","url":"https://seisen-u.repo.nii.ac.jp/record/1001/files/KJ00005059004.pdf"},"version_id":"cafc4dd6-d38c-4754-a64f-f84b13e33a04"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"概念ステイトメント","subitem_subject_scheme":"Other"},{"subitem_subject":"概念フレームワーク","subitem_subject_scheme":"Other"},{"subitem_subject":"予備的見解","subitem_subject_scheme":"Other"},{"subitem_subject":"国際会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"共同プロジェクト","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":"国際会計基準における新しい概念枠組の形成(企業マネジメント学科,聖泉大学短期大学部)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"国際会計基準における新しい概念枠組の形成(企業マネジメント学科,聖泉大学短期大学部)"},{"subitem_title":"The Effect of Developed Conceptual Framework in Joint Project of the IASB and FASB(Department of Business and Management,Seisen Junior College)","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["324"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-05-18"},"publish_date":"2015-05-18","publish_status":"0","recid":"1001","relation_version_is_last":true,"title":["国際会計基準における新しい概念枠組の形成(企業マネジメント学科,聖泉大学短期大学部)"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T08:07:45.303915+00:00"}