{"created":"2023-05-15T09:55:23.633158+00:00","id":1126,"links":{},"metadata":{"_buckets":{"deposit":"446d771d-328b-4678-b5fc-d0f868743f85"},"_deposit":{"created_by":16,"id":"1126","owners":[16],"pid":{"revision_id":0,"type":"depid","value":"1126"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00001126","sets":["1:177:162"]},"author_link":[],"item_2_biblio_info_12":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-07-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"34","bibliographicPageEnd":"123","bibliographicPageStart":"97","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":"イギリスの固定資産会計の特徴として評価増を含む再評価を認めている点を挙げることができる。この再評価によって生み出される評価差額は、現行法上では利益(損失)の一部として認識されている。本稿では、このような評価差額が「企業にとっての価値」という概念を適用することによって生み出されていることを明らかにした上で、当該評価差額の扱い、その財務諸表における意味、財務会計に与える影響を論じるために解決しなければならない問題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":"KJ00004327956.pdf","filesize":[{"value":"348.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004327956.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/1126/files/KJ00004327956.pdf"},"version_id":"04dadfce-92d9-49dd-8613-02122ca9fdde"}]},"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":"現在価値","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":"再評価積立金","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"減損損失","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"物的資本維持概念","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":"イギリスの固定資産会計と企業にとっての価値","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"イギリスの固定資産会計と企業にとっての価値","subitem_title_language":"ja"},{"subitem_title":"Accounting for Tangible Fixed Assets and Value to the Business","subitem_title_language":"en"}]},"item_type_id":"2","owner":"16","path":["162"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"1126","relation_version_is_last":true,"title":["イギリスの固定資産会計と企業にとっての価値"],"weko_creator_id":"16","weko_shared_id":-1},"updated":"2024-10-17T01:13:00.620472+00:00"}