{"created":"2023-06-20T16:00:37.560181+00:00","id":215,"links":{},"metadata":{"_buckets":{"deposit":"c54d57ea-dd4b-493b-bdba-ba4e941ac894"},"_deposit":{"created_by":14,"id":"215","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"215"},"status":"published"},"_oai":{"id":"oai:kuins.repo.nii.ac.jp:00000215","sets":["7:23"]},"author_link":["571","569","570"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-03-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"45","bibliographicPageStart":"35","bibliographicVolumeNumber":"5","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":"浮田, 泉"}],"nameIdentifiers":[{"nameIdentifier":"569","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"ウキタ, イズミ"}],"nameIdentifiers":[{"nameIdentifier":"570","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"UKITA, Izumi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"571","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":"英国財務報告基準第10号において、買入のれんは資産計上し,無形資産については,買入のれんと区別して資産計上しなければならないと規定されている。他方,自己創設のれんについては資産計上してはならないが,自己創設無形資産については容易に確認可能な市場価値がある場合に限り,資産計上を認めている。また,積極のれんと無形資産について,規則的償却を規定し,経済的耐用年数の決定および見直しについても要請されている。","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"Financial Reporting Standard 10 \"Goodwill and Intangible Assets\" sets out the principles of accounting for goodwill and intangible assets. Purchased goodwill and intangible assets should be capitalised as assets. Internally generated goodwill should not be capitalised. Internally developed intangible assets should be capitalised only where they have a ascertainable market value. Where goodwill and intangible assets are regarded as having limited useful economic lives, they should be amortised on a systematic basis over those lives.","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":"2004-03-30"}],"displaytype":"detail","filename":"KJ00004723093.pdf","filesize":[{"value":"741.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://kuins.repo.nii.ac.jp/record/215/files/KJ00004723093.pdf"},"version_id":"60790ca8-f861-40b1-b0ed-82b35f406e14"}]},"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":"FRS10におけるのれんと無形固定資産の処理","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"FRS10におけるのれんと無形固定資産の処理"},{"subitem_title":"Goodwill and Intangible Assets in FRS10","subitem_title_language":"en"}]},"item_type_id":"1","owner":"14","path":["23"],"pubdate":{"attribute_name":"公開日","attribute_value":"2004-03-30"},"publish_date":"2004-03-30","publish_status":"0","recid":"215","relation_version_is_last":true,"title":["FRS10におけるのれんと無形固定資産の処理"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-20T16:39:26.844810+00:00"}