{"created":"2023-07-25T10:31:54.262298+00:00","id":4317,"links":{},"metadata":{"_buckets":{"deposit":"8a4cc7ac-28f7-45d2-81e1-1957960c9475"},"_deposit":{"created_by":4,"id":"4317","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"4317"},"status":"published"},"_oai":{"id":"oai:hbg.repo.nii.ac.jp:00004317","sets":["267:574:801"]},"author_link":["19160","19161"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"25","bibliographicPageStart":"15","bibliographicVolumeNumber":"9","bibliographic_titles":[{"bibliographic_title":"広島文化学園大学ネットワーク社会研究センター研究年報"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　本研究は、平成24年7月に我が国の企業会計審議会が公表した｢国際会計基準(IFRS)への対応のあり方についてのこれまでの議論(中間的論点整理)｣を取り上げ、当該公表物の意義を確認し、企業会計審議会の現代的役割と今後の課題について考察を加えたものである。結果として、企業会計審議会が今後最優先して取り組むべきは、会計の基礎概念に関する議論を深めることと当審議会の役割を明確化することにあると主張した。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.60171/00004310","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"広島文化学園大学ネットワーク社会研究センター"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12871460","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"21854777","subitem_source_identifier_type":"ISSN"}]},"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":"新野, 正晶","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"19160","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Shinno, Masaaki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"19161","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2023-05-29"}],"displaytype":"detail","filename":"hbgcns9-1_15-25.pdf","filesize":[{"value":"6.7 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"hbgcns9-1_15-25.pdf","objectType":"fulltext","url":"https://hbg.repo.nii.ac.jp/record/4317/files/hbgcns9-1_15-25.pdf"},"version_id":"a8e781d3-01c3-4d4c-bde2-ad23472a9609"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"国際会計基準（IFRS）","subitem_subject_scheme":"Other"},{"subitem_subject":"中間的論点整理","subitem_subject_scheme":"Other"},{"subitem_subject":"企業会計審議会","subitem_subject_scheme":"Other"},{"subitem_subject":"現代的役割","subitem_subject_scheme":"Other"},{"subitem_subject":"会計の基礎概念","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":"企業会計審議会の現代的役割と今後の課題―国際会計基準（IFRS）への対応に関連して―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"企業会計審議会の現代的役割と今後の課題―国際会計基準（IFRS）への対応に関連して―","subitem_title_language":"ja"},{"subitem_title":"Roles and Problems on the Business Accounting Deliberation Counci1 －In connection with the efforts of Japan to the International Financial Reporting Standards (IFRS)－","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["801"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-03-15"},"publish_date":"2023-03-15","publish_status":"0","recid":"4317","relation_version_is_last":true,"title":["企業会計審議会の現代的役割と今後の課題―国際会計基準（IFRS）への対応に関連して―"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-09-13T05:35:38.279846+00:00"}