{"created":"2023-05-15T09:55:26.563232+00:00","id":1177,"links":{},"metadata":{"_buckets":{"deposit":"00bb29eb-3bd4-47a5-9039-2ed94a00210d"},"_deposit":{"created_by":16,"id":"1177","owners":[16],"pid":{"revision_id":0,"type":"depid","value":"1177"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00001177","sets":["1:177:167"]},"author_link":[],"item_2_biblio_info_12":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-01-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"29","bibliographicPageEnd":"19","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":"従来FASBは、合衆国の資本市場の活性化を背景に投資意思決定情報の有用性に重点を置き、将来事象の会計処理に財務報告書作成者の主観的な判断を広く介入させる方向性を採っていた。しかしながら、2003年9月に公表した公開草案によれば、そのような主観的判断は極力排除される方向性が明示されている。たとえば、期待収益率などの将来の変動性が予測される数値については、税額計算の際に利用される減価償却の耐用年数表のような、一定の表(フォーマット)を用いて算定することが要求されているのである。この要因としては、ENRON事件以降、マーケット関係者の間に「予測誤差」の企業業績に及ぼすマイナスのインパクトが認識されるようになってきたことが少なからず関係していると考えられる。新公開草案において最も重視される情報が年金ALMそのものに対する詳細な情報であることにも、このことは明確に現れている。","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":"中村, 文彦","creatorNameLang":"ja"},{"creatorName":"ナカムラ, フヒミコ","creatorNameLang":"ja-Kana"},{"creatorName":"Nakamura, Fumihiko","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":"KJ00004179222.pdf","filesize":[{"value":"850.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004179222.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/1177/files/KJ00004179222.pdf"},"version_id":"74e97a40-bdfd-46ea-b469-f602e12d4696"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"年金ALM","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"年金財務戦略","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"投資政策","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"退職給付会計","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"将来事象","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"予測誤差","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":"年金財務と情報開示の方向性(年金ディスクロージャー)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"年金財務と情報開示の方向性(年金ディスクロージャー)","subitem_title_language":"ja"},{"subitem_title":"Pension Finance and Disclosure","subitem_title_language":"en"}]},"item_type_id":"2","owner":"16","path":["167"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"1177","relation_version_is_last":true,"title":["年金財務と情報開示の方向性(年金ディスクロージャー)"],"weko_creator_id":"16","weko_shared_id":-1},"updated":"2024-10-17T00:48:31.342159+00:00"}