{"created":"2023-05-15T09:55:18.105835+00:00","id":1032,"links":{},"metadata":{"_buckets":{"deposit":"58c81d76-ded2-4d5b-b24b-f59cc3215218"},"_deposit":{"created_by":13,"id":"1032","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"1032"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00001032","sets":["1:177:150"]},"author_link":[],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-07-24","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"46","bibliographicPageEnd":"16","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"千葉経済論叢","bibliographic_titleLang":"ja"},{"bibliographic_title":"The Chiba-Keizai ronso","bibliographic_titleLang":"en"}]}]},"item_2_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本稿は、利益計算の基礎となる維持すべき資本の観点から考察し、日本およびIFRSのもとで計算・表示される当期純利益と包括利益の同質性が担保されておらず、投資家はその点に注意を払う必要があることを指摘している。投資家による企業価値評価の際に必要となる資産・負債の価値変動を反映した情報が、純資産変動を表す包括利益であり、包括利益計算における維持すべき資本は、将来キャッシュフロー獲得能力を表す期首純資産となる。また、事業活動の効率性を評価する際に必要となる、インプット・アウトプットを表す情報が、収益・費用の差額たる純利益であり、複数の維持すべき資本が想定されうる。リサイクルなしであれば、収益・費用は資産・負債の変動とリンクし、純利益は期首純資産が維持すべき資本とする利益となる。一方、リサイクルありの場合には、純資産の増減がなくても純利益が計上されうるため、純利益は期首純資産を維持すべき資本とした利益ではなくなる。この場合、包括利益と純利益は概念レベルで異なる利益となる。","subitem_description_type":"Abstract"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00007992180"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10124437","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_20":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915972X","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{}]}]},{"creatorAffiliations":[{"affiliationNames":[{}]}],"creatorNames":[{"creatorName":"小野, 正芳","creatorNameLang":"ja"},{"creatorName":"オノ, マサヨシ","creatorNameLang":"ja-Kana"},{"creatorName":"Ono, Masayoshi","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":"KJ00007992180.pdf","filesize":[{"value":"442.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00007992180.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/1032/files/KJ00007992180.pdf"},"version_id":"bdce8571-7ff9-496d-8014-030c24e58763"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"包括利益","subitem_subject_scheme":"Other"},{"subitem_subject":"当期純利益","subitem_subject_scheme":"Other"},{"subitem_subject":"維持すべき資本","subitem_subject_scheme":"Other"},{"subitem_subject":"将来キャッシュ・フロー獲得能力","subitem_subject_scheme":"Other"},{"subitem_subject":"公正価値","subitem_subject_scheme":"Other"},{"subitem_subject":"リサイクル","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"}]},"item_title":"当期純利益情報の混乱 - 資本維持の観点から - ","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"当期純利益情報の混乱 - 資本維持の観点から - ","subitem_title_language":"ja"},{"subitem_title":"The Confusion of Information about Net Income","subitem_title_language":"en"}]},"item_type_id":"2","owner":"13","path":["150"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"1032","relation_version_is_last":true,"title":["当期純利益情報の混乱 - 資本維持の観点から - "],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-12-01T08:47:54.546829+00:00"}