{"created":"2023-06-20T16:00:48.325932+00:00","id":378,"links":{},"metadata":{"_buckets":{"deposit":"1300e1d3-2d61-45cb-942c-f687c48e8eec"},"_deposit":{"created_by":14,"id":"378","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"378"},"status":"published"},"_oai":{"id":"oai:kuins.repo.nii.ac.jp:00000378","sets":["7:37"]},"author_link":["491"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"130","bibliographicPageStart":"123","bibliographicVolumeNumber":"14","bibliographic_titles":[{"bibliographic_title":"研究紀要"}]}]},"item_2_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"浮田, 泉"},{"creatorName":"ウキタ, イズミ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"491","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000018319672 ","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000018319672 "},{"nameIdentifier":"1000070203502","nameIdentifierScheme":"NRID","nameIdentifierURI":" "},{"nameIdentifier":"70203502","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://kaken.nii.ac.jp/ja/search/?qm=70203502"}]}]},"item_2_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_2_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"シンガポールで設立された会社は，シンガポール財務報告基準に準拠することが要請されている。シンガポール財務報告基準は，国際財務報告基準とほぼ一致しており，完全なコンバージェンスを行うことを発表している。中小企業版の財務報告基準についても同様の対応が考えられるが，積極的な外資導入，不動産開発および投資等，シンガポール特有の状況も見られる。","subitem_description_type":"Other"}]},"item_2_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"It is requested that the company established in Singapore should be based on the Singapore Financial Reporting Standards. The Singapore Financial Reporting Standards is mostly in agreement with the International Financial Reporting Standards, and has announced performing a perfect convergence. Although correspondence with the same said of the Financial Reporting Standards for small and medium-sized Entities can be considered, situations peculiar to Singapore, such as the positive introduction of foreign capital, real estate development, and investment are also seen.","subitem_description_type":"Other"}]},"item_2_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11544811","subitem_source_identifier_type":"NCID"}]},"item_2_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"関西国際大学人間科学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2013-07-20"}],"displaytype":"detail","filename":"12ukita.pdf","filesize":[{"value":"625.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"12","url":"https://kuins.repo.nii.ac.jp/record/378/files/12ukita.pdf"},"version_id":"91f19fbd-663a-40f8-bb0e-0276cfa41684"}]},"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":"シンガポールにおける財務報告－中小企業版財務報告基準を中心として－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"シンガポールにおける財務報告－中小企業版財務報告基準を中心として－"},{"subitem_title":"Financial reporting in Singapore","subitem_title_language":"en"}]},"item_type_id":"2","owner":"14","path":["37"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-07-20"},"publish_date":"2013-07-20","publish_status":"0","recid":"378","relation_version_is_last":true,"title":["シンガポールにおける財務報告－中小企業版財務報告基準を中心として－"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-20T16:36:37.717265+00:00"}