{"created":"2023-07-25T10:31:54.396237+00:00","id":4319,"links":{},"metadata":{"_buckets":{"deposit":"edcff501-1f7f-40d7-bfd3-4c89d78d5905"},"_deposit":{"created_by":4,"id":"4319","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"4319"},"status":"published"},"_oai":{"id":"oai:hbg.repo.nii.ac.jp:00004319","sets":["267:574:801"]},"author_link":["19164","19165"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"50","bibliographicPageStart":"39","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、犬学院学生との共同研究における成果をまとめたもので、財務会計における会計観と評価基準との関係、これらの関係から作り出される会計匿報の役割について検討を加えたものである。収益費用アプローチと取得原価主義、資産負價アプローチと時価主義（公正価値を含む）の関係を軸に、取得原価主義による純利益から時価主義（公正価値を含む）による包括利益への変化は、会計隋報の役割にどのような変化をもたらしたかについて考察した。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.60171/00004312","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":"松尾, 俊彦","creatorNameLang":"ja"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Matsuo, Toshihiko","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":"2023-05-29"}],"displaytype":"detail","filename":"hbgcns9-1_39-50.pdf","filesize":[{"value":"7.7 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"hbgcns9-1_39-50.pdf","objectType":"fulltext","url":"https://hbg.repo.nii.ac.jp/record/4319/files/hbgcns9-1_39-50.pdf"},"version_id":"9cecc289-c1b2-4cf3-8bd6-4ab4314a691a"}]},"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":"会計観と会計情報の役割について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計観と会計情報の役割について","subitem_title_language":"ja"},{"subitem_title":"A Study on View of Financial Accounting and A Part of Accounting lnformation","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":"4319","relation_version_is_last":true,"title":["会計観と会計情報の役割について"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-09-13T05:35:42.345259+00:00"}