{"created":"2023-05-15T14:01:42.836883+00:00","id":640,"links":{},"metadata":{"_buckets":{"deposit":"9e4ecf69-70bc-4e49-94d5-3a77089889fc"},"_deposit":{"created_by":4,"id":"640","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"640"},"status":"published"},"_oai":{"id":"oai:obirin.repo.nii.ac.jp:00000640","sets":["209:210:61:62:63"]},"author_link":["874","875"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2001-12-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"19","bibliographicPageStart":"1","bibliographicVolumeNumber":"1","bibliographic_titles":[{"bibliographic_title":"経営政策論集"},{"bibliographic_title":"Business management review","bibliographic_titleLang":"en"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本稿は、日本の財務情報開示制度変遷史の一環を成すものである。考察の対象とする期間は、1990年代末から2000年代初頭の現在である。この期間の特徴は、日本の企業会計制度の根幹をなす企業会計基準をグローバル・スタンダードに適応させる措置が相次いで講ぜられたことである。従来、久しく証券取引法に基づく会計制度の近代化は、主としてディスクロージャーの充実・拡大として展開されてきた。しかし、'90年代から始まったバブル経済破綻後の会計制度は、企業活動および金融取引のグローバル化が一段と進むなかで、それらの活動に対応した測定行為に関する会計基準の整備を必要とする状況に至った。米国にみられる資産・負債中心観に基づく公正価値の全面導入、新たに登場したデリバティブ取引に対する会計基準などがそれである。本稿のテーマを「グローバル・スタンダードに対応した日本の会計基準」とした所以である。そして、この期間の特徴を一応「グローバル・スタンダードに対応した会計基準の展開期」とする。","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"6","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004125668","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_type":"Other"}]},"item_3_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11672039","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13474634","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"石山, 傳"},{"creatorName":"イシヤマ, ツタエ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"ISHIYAMA, Tsutae","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":"2017-09-15"}],"displaytype":"detail","filename":"KJ00004125668.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004125668.pdf","url":"https://obirin.repo.nii.ac.jp/record/640/files/KJ00004125668.pdf"},"version_id":"de9ef07d-dd94-4161-a2a0-8af8e3e89c7c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"企業会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"退職給付会計","subitem_subject_scheme":"Other"},{"subitem_subject":"デリバティブ","subitem_subject_scheme":"Other"},{"subitem_subject":"ヘッジ会計","subitem_subject_scheme":"Other"},{"subitem_subject":"財務情報開示制度","subitem_subject_scheme":"Other"},{"subitem_subject":"税効果会計","subitem_subject_scheme":"Other"},{"subitem_subject":"国際会計基準(IAS)","subitem_subject_scheme":"Other"},{"subitem_subject":"金融商品","subitem_subject_scheme":"Other"},{"subitem_subject":"研究開発費","subitem_subject_scheme":"Other"},{"subitem_subject":"公正価値","subitem_subject_scheme":"Other"},{"subitem_subject":"財務会計基準書(SFAS)","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":"グローバル・スタンダードに対応した日本の会計基準","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"グローバル・スタンダードに対応した日本の会計基準"},{"subitem_title":"The Evolution of Japanese Accounting Standards","subitem_title_language":"en"}]},"item_type_id":"3","owner":"4","path":["63"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-09-15"},"publish_date":"2017-09-15","publish_status":"0","recid":"640","relation_version_is_last":true,"title":["グローバル・スタンダードに対応した日本の会計基準"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-05-16T02:53:14.133724+00:00"}