{"created":"2023-05-15T09:55:20.969024+00:00","id":1081,"links":{},"metadata":{"_buckets":{"deposit":"f831a160-a325-453e-a1ab-9fc1868ebf8a"},"_deposit":{"created_by":16,"id":"1081","owners":[16],"pid":{"revision_id":0,"type":"depid","value":"1081"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00001081","sets":["1:177:157"]},"author_link":[],"item_2_biblio_info_12":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008-12-22","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"39","bibliographicPageEnd":"20","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":"item_2_description_10","attribute_value_mlt":[{"subitem_description":"本稿では、まず、金融商品に関して成果資本維持が適用されている可能性があり、成果資本維持では、投下資本に現在の市場収益率を乗じた場合のキャッシュ・インフローをもたらすことを可能にするような利益が計上されることを明らかにしている。したがって、金融商品の評価損益がすべて「その他の包括利益」に含められるならば、金融商品はすべて成果資本維持に基づいて計算されており、それ以外に問題がないと結論づけてよいかもしれない。しかし、「その他の包括利益」に含められない、換言すれば純利益に含まれる金融商品の評価損益もある。本稿では純利益に含まれる評価損益は貨幣資産たる金融商品に関して維持すべき資本を計算した上で算定される利益であり、「その他の包括利益」に含まれる評価損益は運用資産たる金融商品に関して維持すべき資本を計算したうえで算定される利益であることを明らかにしている。","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":"KJ00005075968.pdf","filesize":[{"value":"637.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00005075968.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/1081/files/KJ00005075968.pdf"},"version_id":"15b702ea-f14b-4453-a93e-f333d59f5b8d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"成果資本維持概念","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"その他の包括利益","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"市場収益率","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"金融商品","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":"包括利益計算と資本維持概念","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"包括利益計算と資本維持概念","subitem_title_language":"ja"},{"subitem_title":"Capital Maintenance Concepts in Calculating Comprehensive Income","subitem_title_language":"en"}]},"item_type_id":"2","owner":"16","path":["157"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"1081","relation_version_is_last":true,"title":["包括利益計算と資本維持概念"],"weko_creator_id":"16","weko_shared_id":-1},"updated":"2024-10-17T01:39:42.017188+00:00"}