{"_buckets": {"deposit": "95594417-0e4a-4d36-9537-e5cbcc4616d7"}, "_deposit": {"created_by": 14, "id": "255", "owners": [14], "pid": {"revision_id": 0, "type": "depid", "value": "255"}, "status": "published"}, "_oai": {"id": "oai:kuins.repo.nii.ac.jp:00000255", "sets": ["26"]}, "author_link": ["663", "661", "662"], "item_1_biblio_info_14": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2007-03-31", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "120", "bibliographicPageStart": "107", "bibliographicVolumeNumber": "8", "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": "豊田, 光雄"}], "nameIdentifiers": [{"nameIdentifier": "661", "nameIdentifierScheme": "WEKO"}]}]}, "item_1_creator_7": {"attribute_name": "著者名よみ", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "トヨダ, ミツオ"}], "nameIdentifiers": [{"nameIdentifier": "662", "nameIdentifierScheme": "WEKO"}]}]}, "item_1_creator_8": {"attribute_name": "著者名(英)", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "TOYODA, Mitsuo", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "663", "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": "公益法人を取り巻く社会的及び経済的環境が著しく変化したことから,公益法人会計基準が約20年ぶりに改正されることになった。今回,会計基準の改正にあって,公益法人会計基準検討会から『公益法人会計基準の見直しに関する論点の整理(『中間報告』)』が公表され,新基準の方向性が示されたが,新基準はその方向性からやや後退した内容となっている。本稿では,この『中間報告』から後退した項目を中心に,新基準の今後の課題について取り上げた。", "subitem_description_type": "Other"}]}, "item_1_description_12": {"attribute_name": "抄録(英)", "attribute_value_mlt": [{"subitem_description": "New accounting standards for public interest corporations were decided in October 2004 (and applied from April 1st in 2006). Although an \"Enumeration of arguments concerning a review of accounting standards for public interest corporations (Interim Report)\" was published in December 2001 before these accounting standards were decided, all items which were proposed with this report weren\u0027t reflected in these accounting stndards. In this paper, I would like to examine these accounting standards.", "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_2": {"attribute_name": "記事種別(日)", "attribute_value_mlt": [{"subitem_text_value": "論文"}]}, "item_1_text_3": {"attribute_name": "記事種別(英)", "attribute_value_mlt": [{"subitem_text_language": "en", "subitem_text_value": "Article"}]}, "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": "2007-03-31"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "KJ00004723133.pdf", "filesize": [{"value": "993.6 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 993600.0, "url": {"url": "https://kuins.repo.nii.ac.jp/record/255/files/KJ00004723133.pdf"}, "version_id": "39378f3d-27e7-4794-ae0b-ea5ab115ea19"}]}, "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": "新公益法人会計基準(『2004年基準』)における今後の検討課題について(\u003c特集\u003eスポーツマネジメント)", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "新公益法人会計基準(『2004年基準』)における今後の検討課題について(\u003c特集\u003eスポーツマネジメント)"}, {"subitem_title": "New Accounting Standards for Public Interest Corporations", "subitem_title_language": "en"}]}, "item_type_id": "1", "owner": "14", "path": ["26"], "permalink_uri": "https://kuins.repo.nii.ac.jp/records/255", "pubdate": {"attribute_name": "公開日", "attribute_value": "2007-03-31"}, "publish_date": "2007-03-31", "publish_status": "0", "recid": "255", "relation": {}, "relation_version_is_last": true, "title": ["新公益法人会計基準(『2004年基準』)における今後の検討課題について(\u003c特集\u003eスポーツマネジメント)"], "weko_shared_id": -1}