{"created":"2023-06-20T16:00:37.190827+00:00","id":207,"links":{},"metadata":{"_buckets":{"deposit":"a75b0007-d06a-4dc8-9c66-56a6a61b5903"},"_deposit":{"created_by":14,"id":"207","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"207"},"status":"published"},"_oai":{"id":"oai:kuins.repo.nii.ac.jp:00000207","sets":["7:22"]},"author_link":["555","556","554"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-03-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"54","bibliographicPageStart":"41","bibliographicVolumeNumber":"4","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":"554","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":"555","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":"556","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":"近年公表された「意見書」では,資産評価問題が中心的命題として取り上げられている。そして,いくつかの意見書では資産評価基準としての時価基準が,大きくクローズアップされている。これらの動きは,従来からの資産評価基準である取得原価基準に対して,どのような変更を行なうものであるか。本論文では,2つの意見書をとりあげ,そこで展開される資産評価問題をとりあげ,それぞれの場合における従来からの資産評価基準として取得原価基準と,新たに導入されることになった時価基準の関連性を考察する。","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"Recently the two statements concerning valuation of assets were published in Japan. They seem to deal with market value method as new valuation basis of assets and historical cost method as former basis. But I consider that market value method isn't an complete alternative of historical cost method and they are intermingled in Japanese legal systems . So in this paper, I would like to examine relation of two valuation basis of assets.","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":"2003-03-30"}],"displaytype":"detail","filename":"KJ00004723085.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://kuins.repo.nii.ac.jp/record/207/files/KJ00004723085.pdf"},"version_id":"66dc6c4a-f3b4-4073-bfc8-417cd281d39e"}]},"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":"資産評価基準の比較検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"資産評価基準の比較検討"},{"subitem_title":"Comparison of Two Valuation Basis of Assets","subitem_title_language":"en"}]},"item_type_id":"1","owner":"14","path":["22"],"pubdate":{"attribute_name":"公開日","attribute_value":"2003-03-30"},"publish_date":"2003-03-30","publish_status":"0","recid":"207","relation_version_is_last":true,"title":["資産評価基準の比較検討"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-20T16:39:43.991332+00:00"}