{"created":"2023-05-15T09:55:19.420588+00:00","id":1053,"links":{},"metadata":{"_buckets":{"deposit":"c5d86d95-11e7-44ec-95df-77161aa2fb6d"},"_deposit":{"created_by":13,"id":"1053","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"1053"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00001053","sets":["1:177:153"]},"author_link":[],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-12-24","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"43","bibliographicPageEnd":"40","bibliographicPageStart":"27","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":"日本でも包括利益の計算・報告が制度化されることとなった。包括利益の要素である「その他の包括利益」の性質に関する研究は盛んに行われているが、包括利益という1つの利益数値の意義については研究が少ないように思われる。包括利益が\"利益\"であるならば、利益を計算する基礎となる資本維持概念があるはずである。本稿では、包括利益を計算する上での「維持すべき資本」を明らかにすることを目的としている。すでに制度化されているIASを題材に分析してみると、包括利益計算における「維持すべき資本」が期首における公正価値であることが明らかとなった。すなわち、これまで考えられてきた資本維持の類型にはない新しいタイプの資本維持概念なのである。","subitem_description_type":"Abstract"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00006794731"}]},"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":[{}]}],"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":"KJ00006794731.pdf","filesize":[{"value":"605.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00006794731.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/1053/files/KJ00006794731.pdf"},"version_id":"0ca24a2b-514a-4521-a367-e8a7ecf977b0"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"維持すべき資本","subitem_subject_scheme":"Other"},{"subitem_subject":"キャッシュ・フロー","subitem_subject_scheme":"Other"},{"subitem_subject":"公正価値","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":"包括利益の計算基礎","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"包括利益の計算基礎","subitem_title_language":"ja"},{"subitem_title":"Comprehensive Income and The Concept of Capital Maintenance","subitem_title_language":"en"}]},"item_type_id":"2","owner":"13","path":["153"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"1053","relation_version_is_last":true,"title":["包括利益の計算基礎"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-12-01T08:46:44.331327+00:00"}