{"created":"2023-06-19T07:51:03.720371+00:00","id":931,"links":{},"metadata":{"_buckets":{"deposit":"361d22a0-290e-4bee-a788-ca31d135a692"},"_deposit":{"created_by":3,"id":"931","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"931"},"status":"published"},"_oai":{"id":"oai:seisen-u.repo.nii.ac.jp:00000931","sets":["309:322"]},"author_link":["2880","2881","2882"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"13","bibliographicPageEnd":"96","bibliographicPageStart":"89","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":"2005年8月,国際会計基準審議会は自己資本の開示を国際会計基準第1号の修正として公表した。本基準は,金融商品会計の開示拡大を要求する国際財務報告基準第7号の公表に伴い,実体のリスク・エクスポージャーを評価するため有用な情報として位置づけられるものである。本稿では,この基準の内容と公表される意味について考察するものである。","subitem_description_type":"Other"}]},"item_1_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34359/00000931","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_10":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"SEISEN UNIVERSITY SEISEN COLLEGE"}]},"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":"2005-01-01"}],"displaytype":"detail","filename":"KJ00004416820.pdf","filesize":[{"value":"386.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004416820","url":"https://seisen-u.repo.nii.ac.jp/record/931/files/KJ00004416820.pdf"},"version_id":"b34f94fd-9eb3-48c9-8161-37b7a4fd1e44"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"自己資本規制","subitem_subject_scheme":"Other"},{"subitem_subject":"国際会計基準第1号の修正","subitem_subject_scheme":"Other"},{"subitem_subject":"クレジット・デリバティブ","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":"自己資本の開示の拡大(企業マネジメント学科)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"自己資本の開示の拡大(企業マネジメント学科)"},{"subitem_title":"\"Change Requirements of Disclosures about Capital\"","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["322"],"pubdate":{"attribute_name":"公開日","attribute_value":"2005-01-01"},"publish_date":"2005-01-01","publish_status":"0","recid":"931","relation_version_is_last":true,"title":["自己資本の開示の拡大(企業マネジメント学科)"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T08:08:40.917710+00:00"}