{"created":"2021-03-01T06:11:47.744284+00:00","id":7812,"links":{},"metadata":{"_buckets":{"deposit":"ca67850e-5848-4709-ae3a-18e2b4c02dd2"},"_deposit":{"id":"7812","owners":[],"pid":{"revision_id":0,"type":"depid","value":"7812"},"status":"published"},"_oai":{"id":"oai:niigata-u.repo.nii.ac.jp:00007812","sets":["428:429:770:809","453:456"]},"item_7_alternative_title_1":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"On Contradiction between Commercial Law and Business Accounting Principles with Respect to Unrealized Holding Gains and Losses for Trading Securities"}]},"item_7_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"143","bibliographicPageStart":"131","bibliographicVolumeNumber":"29","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":"The fair-value evaluation of securities is permitted but not required in commercial-law accounting. Although unrealized holding gains and losses arising from the difference between the fair value and the historical cost of trading securities constitutes period profit or loss according to business accounting principles, according to commercial law, dividends are not paid on this unrealized holding gains. There therefore seems to exist a contradiction between commercial law and business accounting principles, with respect to this payment of dividends on real period profit from trading securities.","subitem_description_type":"Abstract"}]},"item_7_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"56543","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":"56542","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","filename":"18_0142.pdf","filesize":[{"value":"111.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"18_0142.pdf","url":"https://niigata-u.repo.nii.ac.jp/record/7812/files/18_0142.pdf"},"version_id":"bc1e1774-68e1-488e-a2dd-e1779a684761"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"時価評価","subitem_subject_scheme":"Other"},{"subitem_subject":"評価差額","subitem_subject_scheme":"Other"},{"subitem_subject":"商法会計","subitem_subject_scheme":"Other"},{"subitem_subject":"配当規制","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":"有価証券の評価差額を巡る商法会計上の論点 : 企業会計と商法会計の相違点を中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"有価証券の評価差額を巡る商法会計上の論点 : 企業会計と商法会計の相違点を中心として"},{"subitem_title":"有価証券の評価差額を巡る商法会計上の論点 : 企業会計と商法会計の相違点を中心として","subitem_title_language":"en"}]},"item_type_id":"7","owner":"1","path":["456","809"],"pubdate":{"attribute_name":"公開日","attribute_value":"2007-04-18"},"publish_date":"2007-04-18","publish_status":"0","recid":"7812","relation_version_is_last":true,"title":["有価証券の評価差額を巡る商法会計上の論点 : 企業会計と商法会計の相違点を中心として"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-15T03:41:51.839963+00:00"}