{"_buckets": {"deposit": "b7bab68c-1b70-4dcd-a9ec-650b600338b8"}, "_deposit": {"id": "7738", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "7738"}, "status": "published"}, "_oai": {"id": "oai:niigata-u.repo.nii.ac.jp:00007738", "sets": ["456", "803"]}, "item_7_alternative_title_1": {"attribute_name": "その他のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "Calculation Structure in the Discussion Memorandum \"Conceptual Framework of Financial Accounting\""}]}, "item_7_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2005-12", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "210", "bibliographicPageStart": "195", "bibliographicVolumeNumber": "34", "bibliographic_titles": [{"bibliographic_title": "現代社会文化研究"}, {"bibliographic_title": "現代社会文化研究", "bibliographic_titleLang": "en"}]}]}, "item_7_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "As is generally known, almost only \"asset and liability approach\" is followed in the in the conceptual framework of United StateSFASB. On the other hand, in the recently-announced discussion memorandum \"Conceptual Framework of Financial Accounting\" by Accounting Standards Board of Japan, both the \"asset and liability approach\" and \"revenue and expense approach\" have been proposed. The approach suggested by this new Japanese discussion memorandum \"Conceptual Framework of Financial Accounting\" can therefore be considered to be a \"dual approach\". This paper therefore analyses this \"dual approach\", as allied to the overall calculation structure in financial accounting.", "subitem_description_type": "Abstract"}]}, "item_7_full_name_3": {"attribute_name": "著者別名", "attribute_value_mlt": [{"nameIdentifiers": [{"nameIdentifier": "56416", "nameIdentifierScheme": "WEKO"}], "names": [{"name": "Takayama, Hiroshi"}]}]}, "item_7_publisher_7": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "新潟大学大学院現代社会文化研究科"}]}, "item_7_select_19": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_7_source_id_11": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AN1046766X", "subitem_source_identifier_type": "NCID"}]}, "item_7_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "13458485", "subitem_source_identifier_type": "ISSN"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "高山, 浩"}], "nameIdentifiers": [{"nameIdentifier": "56415", "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": "2019-08-06"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "18_0214.pdf", "filesize": [{"value": "116.9 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 116900.0, "url": {"label": "18_0214.pdf", "url": "https://niigata-u.repo.nii.ac.jp/record/7738/files/18_0214.pdf"}, "version_id": "abb06559-5273-4e80-b95d-4612689c8166"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "概念フレームワーク", "subitem_subject_scheme": "Other"}, {"subitem_subject": "資産負債アプローチ", "subitem_subject_scheme": "Other"}, {"subitem_subject": "収益費用アプローチ", "subitem_subject_scheme": "Other"}, {"subitem_subject": "デュアルアプローチ", "subitem_subject_scheme": "Other"}, {"subitem_subject": "クリーンサープラス", "subitem_subject_scheme": "Other"}, {"subitem_subject": "賃借対照表の純資産の部の表示に関する会計基準", "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": "討議資料 「財務会計の概念フレームワーク」における計算構造 : 損益計算書と賃借対照表の連携", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "討議資料 「財務会計の概念フレームワーク」における計算構造 : 損益計算書と賃借対照表の連携"}, {"subitem_title": "討議資料 「財務会計の概念フレームワーク」における計算構造 : 損益計算書と賃借対照表の連携", "subitem_title_language": "en"}]}, "item_type_id": "7", "owner": "1", "path": ["456", "803"], "permalink_uri": "http://hdl.handle.net/10191/1088", "pubdate": {"attribute_name": "公開日", "attribute_value": "2007-04-18"}, "publish_date": "2007-04-18", "publish_status": "0", "recid": "7738", "relation": {}, "relation_version_is_last": true, "title": ["討議資料 「財務会計の概念フレームワーク」における計算構造 : 損益計算書と賃借対照表の連携"], "weko_shared_id": null}