{"created":"2023-05-15T09:55:17.050336+00:00","id":1011,"links":{},"metadata":{"_buckets":{"deposit":"02ea90a4-3257-41d1-ab8a-2078c0394d11"},"_deposit":{"created_by":16,"id":"1011","owners":[16],"pid":{"revision_id":0,"type":"depid","value":"1011"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00001011","sets":["1:177:147"]},"author_link":[],"item_2_biblio_info_12":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-12-21","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"49","bibliographicPageEnd":"34","bibliographicPageStart":"19","bibliographic_titles":[{"bibliographic_title":"千葉経済論叢","bibliographic_titleLang":"ja"},{"bibliographic_title":"Chiba keizai ronso","bibliographic_titleLang":"en"}]}]},"item_2_description_10":{"attribute_name":"item_2_description_10","attribute_value_mlt":[{"subitem_description":"現在、IASBとFASBは、新たなリース会計基準として使用権モデルを審議している。この審議では、当該モデルの説明として「財務的弾力性」なる用語が散見される。そこで、本稿では、「財務的弾力性」に関する記述を整理した上で、「財務的弾力性」の原型とされるDonaldson(1971)の「財務的移動性」概念を参照し、リース会計における「財務的弾力性」の意味を追究した。当該概念は、企業の予期せぬ事象への対処能力を図る指標として、将来にわたる資金の拘束状態の程度を把握することを意図し、その手段として貸借対照表の限界を指摘する。使用権モデルは、リースによって借手が拘束する資金の程度を財政状態計算書に適正に反映することから、財務的弾力性概念を反映する現代的会計手法として評価される。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_2_source_id_1":{"attribute_name":"item_2_source_id_1","attribute_value_mlt":[{"subitem_source_identifier":"AA12625180","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_20":{"attribute_name":"item_2_source_id_20","attribute_value_mlt":[{"subitem_source_identifier":"21876320","subitem_source_identifier_type":"EISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"千葉経済大学","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"佐藤, 恵","creatorNameLang":"ja"},{"creatorName":"サトウ, メグミ","creatorNameLang":"ja-Kana"},{"creatorName":"Sato, Megumi","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-12-15"}],"displaytype":"detail","filename":"KJ00008854701.pdf","filesize":[{"value":"966.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00008854701.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/1011/files/KJ00008854701.pdf"},"version_id":"44878f00-8c0d-4d20-ae4c-be050858c335"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"リース会計","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"使用権モデル","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"財務的弾力性","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"財務的移動性","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"流動性","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"弾力性","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"拘束資金","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"非拘束資金","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"代替的用途","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"財務的弾力性の現代的意義 - リース会計を考察の起点として -","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"財務的弾力性の現代的意義 - リース会計を考察の起点として -","subitem_title_language":"ja"},{"subitem_title":"Contemporary Significance of \"Financial Flexibility\"","subitem_title_language":"en"}]},"item_type_id":"2","owner":"16","path":["147"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"1011","relation_version_is_last":true,"title":["財務的弾力性の現代的意義 - リース会計を考察の起点として -"],"weko_creator_id":"16","weko_shared_id":-1},"updated":"2024-10-28T07:10:09.460958+00:00"}