{"created":"2023-06-19T07:51:02.505217+00:00","id":909,"links":{},"metadata":{"_buckets":{"deposit":"d2270637-9b95-4063-93d1-3d149a77344d"},"_deposit":{"created_by":3,"id":"909","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"909"},"status":"published"},"_oai":{"id":"oai:seisen-u.repo.nii.ac.jp:00000909","sets":["309:321"]},"author_link":["2834","2835","2836"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"12","bibliographicPageEnd":"98","bibliographicPageStart":"91","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":"アメリカ財務会計基準審議会(FASB)は、2000年に公正価値測定を概念レベルにおいて導入するために財務会計概念ステイトメント7号を公表した。その後ピースミール的にさまざまな基準に公正価値測定が導入され、各基準書間での公正価値の取り扱いが異なるという状況が生じた。こうした問題の解決と非金融資産・負債への公正価値測定の適用を進めるため、2004年公開草案『公正価値測定』が公表された。本稿は、2004年公開草案を取り上げFASBの公正価値導入の新たな展開について考察をするものである。","subitem_description_type":"Other"}]},"item_1_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34359/00000909","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":"2004-01-01"}],"displaytype":"detail","filename":"KJ00004126229.pdf","filesize":[{"value":"390.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004126229","url":"https://seisen-u.repo.nii.ac.jp/record/909/files/KJ00004126229.pdf"},"version_id":"f3bfbf38-6118-4ab9-9a7a-eee63b75bd6e"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"公正価値測定","subitem_subject_scheme":"Other"},{"subitem_subject":"SFAC7号","subitem_subject_scheme":"Other"},{"subitem_subject":"公開草案2004","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":"公正価値測定の展開(企業マネジメント学科)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"公正価値測定の展開(企業マネジメント学科)"},{"subitem_title":"Development of Fair Value Measurements","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["321"],"pubdate":{"attribute_name":"公開日","attribute_value":"2004-01-01"},"publish_date":"2004-01-01","publish_status":"0","recid":"909","relation_version_is_last":true,"title":["公正価値測定の展開(企業マネジメント学科)"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T08:09:00.717131+00:00"}