{"created":"2023-06-20T16:01:01.156222+00:00","id":605,"links":{},"metadata":{"_buckets":{"deposit":"41522cf1-c26e-49b7-b507-d545ccac3617"},"_deposit":{"created_by":14,"id":"605","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"605"},"status":"published"},"_oai":{"id":"oai:kuins.repo.nii.ac.jp:00000605","sets":["7:74"]},"author_link":["1296"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"21","bibliographicPageEnd":"104","bibliographicPageStart":"97","bibliographic_titles":[{"bibliographic_title":"研究紀要"}]}]},"item_10002_description_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_description":"40022191204","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The Conceptual Framework for Financial Reporting describes the objective of and concepts for general purpose financial reporting. It is useful for development IFRS Standards based on consistent concepts. In March 2018 the International Accounting Standards Board issued a comprehensive set of concepts for financial reporting, the revised Conceptual Framework for Financial Reporting. This document takes the place of the previous version of the Conceptual Framework issued in 2010.\nThe next contents are included in this document.\n(1) A new chapter on measurement\n(2) Improved definitions of an asset and a liability, and guidance supporting these definitions\n(3) Clarifications in important areas, such as the roles of stewardship, prudence and measurement\nuncertainty in financial reporting\nThe revised Conceptual Framework has an effective date of 1 January 2020. In particular, qualitative characteristics is being described by this thesis.","subitem_description_type":"Abstract"},{"subitem_description":"概念フレームワークワークは、一般目的財務報告の目的、情報の有用性を決定する質的特性、財務諸表を構成する要素の定義、認識および測定、資本および資本維持の概念について規定している。これは、首尾一貫した概念に基づいて国際財務報告基準を開発するために役立つものである。2018年3月、IASBは改訂版の概念フレームワークを公表した。これは、2010年に公表された概念フレームワークに代わるものである。改訂版の概念フレームワークは、主に次の内容が含まれている。\n(1)　測定に関する新たな章\n(2)　資産および負債に関する定義の改訂\n(3)　受託責任や慎重性、測定の不確実性の明確化\n改訂版の概念フレームワークは、2020年1月1日以降開始する事業年度から適用される。\n本稿では改訂版の概念フレームワークを概観し、情報の質的特性について焦点を当てている。\n","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"関西国際大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11544811","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13455311","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"浮田, 泉"}],"nameIdentifiers":[{"nameIdentifier":"1296","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-06-11"}],"displaytype":"detail","filename":"8浮田.pdf","filesize":[{"value":"2.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"21-9","url":"https://kuins.repo.nii.ac.jp/record/605/files/8浮田.pdf"},"version_id":"8777b72d-fc30-42a7-88f5-f1de0875658c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"https://ci.nii.ac.jp/keyword/概念フレームワーク","subitem_subject_scheme":"Other"},{"subitem_subject":"https://ci.nii.ac.jp/keyword/質的特性","subitem_subject_scheme":"Other"},{"subitem_subject":"https://ci.nii.ac.jp/keyword/慎重性","subitem_subject_scheme":"Other"},{"subitem_subject":"Conceptual Framework","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Qualitative characteristics","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Prudence","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"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":"改訂版概念フレームワークの概要と情報の質的特性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"改訂版概念フレームワークの概要と情報の質的特性"},{"subitem_title":"The outline of the revised Conceptual Framework for Financial Reporting and qualitative characteristics of decision-useful financial reporting","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["74"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-06-11"},"publish_date":"2020-06-11","publish_status":"0","recid":"605","relation_version_is_last":true,"title":["改訂版概念フレームワークの概要と情報の質的特性"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-12-19T06:00:41.415919+00:00"}