{"created":"2023-05-15T09:55:19.765076+00:00","id":1061,"links":{},"metadata":{"_buckets":{"deposit":"3b785d9c-04f1-4d6e-a6f5-84ec328581c0"},"_deposit":{"created_by":16,"id":"1061","owners":[16],"pid":{"revision_id":0,"type":"depid","value":"1061"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00001061","sets":["1:177:154"]},"author_link":[],"item_2_biblio_info_12":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-07-29","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"42","bibliographicPageEnd":"70","bibliographicPageStart":"43","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":"item_2_description_10","attribute_value_mlt":[{"subitem_description":"これまで様々な利益概念が提唱されてきており、近年、包括利益という新たな利益が提唱されている。包括利益はこれまで計算されてきた純利益に資産および負債の評価差額を加減算して求められる利益である。近年の議論では主に、「企業の実態」を表すための資産および負債の評価に焦点が当てられ、その結果としての評価差額をどのように処理するのかという点が議論されてきたが、利益計算の大枠としての議論は行われていない。利益は「維持すべき資本」を上回る期末資本額と定義されうるが、包括利益に関する近年の議論においては「維持すべき資本」に関する議論が少ないように思われる。本稿では、包括利益を計算する上での「維持すべき資本」を明らかにするために、過去において提唱されてきた様々な「維持すべき資本」に基づく利益計算方法を整理するとともに、現代の包括利益計算と比較することによって、現代の利益計算の特徴を明らかにする。また、検討が必要な事柄を抽出することによって、今後の課題を明らかにすることを目的としている。","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":"AN10124437","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_20":{"attribute_name":"item_2_source_id_20","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":[{"affiliationName":"千葉経済大学","affiliationNameLang":"ja"}]}],"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":"KJ00006523023.pdf","filesize":[{"value":"2.7 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00006523023.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/1061/files/KJ00006523023.pdf"},"version_id":"642afb86-d303-4993-b8d5-b294e34f2630"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"名目貨幣単位","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"個別購買力単位","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"貨幣収益力単位","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"歴史的原価","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"購入時価","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"取替原価","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":"利益計算の類型 - イギリス固定資産会計の整理 -","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"利益計算の類型 - イギリス固定資産会計の整理 -","subitem_title_language":"ja"},{"subitem_title":"Types of Income Concepts","subitem_title_language":"en"}]},"item_type_id":"2","owner":"16","path":["154"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"1061","relation_version_is_last":true,"title":["利益計算の類型 - イギリス固定資産会計の整理 -"],"weko_creator_id":"16","weko_shared_id":-1},"updated":"2024-10-28T06:25:55.336119+00:00"}