{"created":"2023-05-15T09:55:20.005431+00:00","id":1066,"links":{},"metadata":{"_buckets":{"deposit":"9ee44197-0b13-40ce-9101-2e8869791896"},"_deposit":{"created_by":16,"id":"1066","owners":[16],"pid":{"revision_id":0,"type":"depid","value":"1066"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00001066","sets":["1:177:155"]},"author_link":[],"item_2_biblio_info_12":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-12-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"41","bibliographicPageEnd":"35","bibliographicPageStart":"17","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":"現在進行中のIASB・FASBリース会計共同プロジェクトでは、使用権モデルを基準化すべく、その測定のあり方が議論されている。この議論においては、現行リース会計基準が採用するリスク・経済価値アプローチの論理からは決して導かれることのない「使用権の公正価値測定」の可能性が取り上げられている。そこで本稿は、共同プロジェクトの代替案としての使用権の公正価値測定を主な考察対象とし、かような測定の論拠が(リスク・経済価値アプローチの論拠たる)「リースと購入の類似性」の限界を前提とすることを指摘する。その上で、使用権の公正価値測定が正当化されうる具体例としてサブリースに着眼し、使用権の測定基準の選択適用(原価と公正価値測定の二分法)の可能性を検討する。","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":"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":"KJ00005844221.pdf","filesize":[{"value":"536.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00005844221.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/1066/files/KJ00005844221.pdf"},"version_id":"83b9aca1-7c80-40c6-95e4-84551898fbf1"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"使用権モデル","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"公正価値測定","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"サブリース","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"資本の拘束状態","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"財務弾力性","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":"リース会計における代替的測定の可能性","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"リース会計における代替的測定の可能性","subitem_title_language":"ja"},{"subitem_title":"The possibility of alternative measurement for lease accounting","subitem_title_language":"en"}]},"item_type_id":"2","owner":"16","path":["155"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"1066","relation_version_is_last":true,"title":["リース会計における代替的測定の可能性"],"weko_creator_id":"16","weko_shared_id":-1},"updated":"2024-10-28T06:23:27.706014+00:00"}