{"created":"2023-06-20T16:00:36.779368+00:00","id":198,"links":{},"metadata":{"_buckets":{"deposit":"877db520-29bc-424d-88b2-da6491a70857"},"_deposit":{"created_by":14,"id":"198","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"198"},"status":"published"},"_oai":{"id":"oai:kuins.repo.nii.ac.jp:00000198","sets":["7:21"]},"author_link":["540","539","541"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2002-03-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"148","bibliographicPageStart":"135","bibliographicVolumeNumber":"3","bibliographic_titles":[{"bibliographic_title":"研究紀要"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"河内山, 潔"}],"nameIdentifiers":[{"nameIdentifier":"539","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"コウチヤマ, キヨシ"}],"nameIdentifiers":[{"nameIdentifier":"540","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"KOUCHIYAMA, Kiyoshi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"541","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"1998年6月に企業会計審議会から公表された「退職給付に係る会計基準の設定に関する意見書」は,各企業に対して大きな影響を与えると思われる。従来からの退職給付に係る基準と比較し,新基準においては企業の負担に係る退職給付の積立不足に対するより明瞭な開示が要求されることとなっているからである。そこで本稿では,「新基準」適用前年にあたる2000年3月期における会計処理の変更を実態調査した結果を踏まえ,経営指標(売上高,当期純損益,期末キャッシュフロー有り高)と会計処理の変更による影響額との関連を明らかにすることを目的とする。","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"The new methods of accounting for retirement allowance was published on 16 June, 1998. This new methods will have a very serious impacts on financial statements of many companies because this new methods treat shortages to save funds differently from the former methods. Thus the purpose of this paper is to explain clearly the relations between some financial indices and influences of the new methods, with a research of 2000.3.","subitem_description_type":"Other"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11544811","subitem_source_identifier_type":"NCID"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"関西国際大学経営学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2002-03-30"}],"displaytype":"detail","filename":"KJ00004723076.pdf","filesize":[{"value":"979.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://kuins.repo.nii.ac.jp/record/198/files/KJ00004723076.pdf"},"version_id":"e966f6e9-b8c0-4a97-abe0-0212002d87d6"}]},"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":"退職給付会計に関する一考察 : 2000年3月期における調査結果","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"退職給付会計に関する一考察 : 2000年3月期における調査結果"},{"subitem_title":"A Study of Accounting for Retirement Allowance in Japan : A Research of Financial Statement on 2000.3.","subitem_title_language":"en"}]},"item_type_id":"1","owner":"14","path":["21"],"pubdate":{"attribute_name":"公開日","attribute_value":"2002-03-30"},"publish_date":"2002-03-30","publish_status":"0","recid":"198","relation_version_is_last":true,"title":["退職給付会計に関する一考察 : 2000年3月期における調査結果"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-20T16:40:04.041839+00:00"}