{"created":"2023-05-15T09:55:22.085128+00:00","id":1101,"links":{},"metadata":{"_buckets":{"deposit":"63a77722-8fcb-4c1a-abc6-ebb27c83e0da"},"_deposit":{"created_by":16,"id":"1101","owners":[16],"pid":{"revision_id":0,"type":"depid","value":"1101"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00001101","sets":["1:177:159"]},"author_link":[],"item_2_biblio_info_12":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-12-22","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"37","bibliographicPageEnd":"43","bibliographicPageStart":"23","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":"イギリスでは固定資産の再評価損益が資本の部に直接計上され、それが実現した場合にも損益計算書において利益に含められることなく、直接、利益剰余金に加減算される。固定資産の再評価損益以外の項目についてこのような処理がなされることはなく、固定資産特有の処理である。とすれば、固定資産はイギリス会計において、他の項目にはない特殊な位置づけにあると考えられるのであり、本稿では、イギリスにおいて固定資産だけが資本と直接的な結びつきをもっている点を指摘している。すなわち、イギリスにおいては固定資産=資本と考えられているのであり、その他の項目およびイギリス以外の国で行われている会計にはない特徴である点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":"KJ00004866689.pdf","filesize":[{"value":"334.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004866689.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/1101/files/KJ00004866689.pdf"},"version_id":"c3ebca30-ce4e-4718-a202-a6acad9330da"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"複会計制度","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"固定資産と資本の直接的な結びつき","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"実物資本維持","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":"イギリスにおける固定資産と資本の関係","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"イギリスにおける固定資産と資本の関係","subitem_title_language":"ja"},{"subitem_title":"The Relation of Fixed Assets and Capital in the U.K.","subitem_title_language":"en"}]},"item_type_id":"2","owner":"16","path":["159"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"1101","relation_version_is_last":true,"title":["イギリスにおける固定資産と資本の関係"],"weko_creator_id":"16","weko_shared_id":-1},"updated":"2024-10-17T01:30:54.037092+00:00"}