{"created":"2023-05-15T09:55:23.054197+00:00","id":1117,"links":{},"metadata":{"_buckets":{"deposit":"72ae431a-0620-40e0-beb3-b797e3f247ea"},"_deposit":{"created_by":16,"id":"1117","owners":[16],"pid":{"revision_id":0,"type":"depid","value":"1117"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00001117","sets":["1:177:161"]},"author_link":[],"item_2_biblio_info_12":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-12-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"35","bibliographicPageEnd":"104","bibliographicPageStart":"77","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、有形固定資産に対して減損と再評価という2つの評価替えが行われる。減損の処理は減損の兆候がある場合に必ず求められる処理であるが、有形固定資産に付される金額に関する矛盾、有形固定資産の定義に関する矛盾、減価償却の処理に関する矛盾、自己創設のれんが計上されてしまうという矛盾という4つの問題が生じる可能性がある。一方、再評価は企業の任意で実施される。この再評価によって、減損の処理が行われる場合の矛盾のほとんどを解消できる可能性がある。本稿では、有形固定資産をその使用期間にわたって同じように処理していくためには、減損だけではなく再評価も同時に行う必要があるという可能性を指摘している。","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":"KJ00004444934.pdf","filesize":[{"value":"438.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004444934.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/1117/files/KJ00004444934.pdf"},"version_id":"f217306d-9510-46e4-b993-dd7219b70e62"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"企業にとっての価値","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"取替原価","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"使用価値","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"正味実現可能価額","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"減損損失","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"減価償却の基礎となる金額","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":"再評価と減損処理の関係 -イギリス固定資産会計-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"再評価と減損処理の関係 -イギリス固定資産会計-","subitem_title_language":"ja"},{"subitem_title":"The Relationship between Impairment and Revaluation","subitem_title_language":"en"}]},"item_type_id":"2","owner":"16","path":["161"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"1117","relation_version_is_last":true,"title":["再評価と減損処理の関係 -イギリス固定資産会計-"],"weko_creator_id":"16","weko_shared_id":-1},"updated":"2024-10-17T01:16:43.870618+00:00"}