{"created":"2024-06-28T01:22:55.669152+00:00","id":2000100,"links":{},"metadata":{"_buckets":{"deposit":"d0df4991-440b-4b46-be96-69c48bdec4c8"},"_deposit":{"created_by":16,"id":"2000100","owners":[16],"pid":{"revision_id":0,"type":"depid","value":"2000100"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:02000100","sets":["1:177:1719457234545"]},"author_link":[],"control_number":"2000100","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"70","bibliographicPageEnd":"52","bibliographicPageStart":"37","bibliographic_titles":[{"bibliographic_title":"千葉経済論叢","bibliographic_titleLang":"ja"},{"bibliographic_title":"CHIBA KEIZAI RONSO","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"世界的な金融危機の反省を踏まえ、国際財務報告基準（IFRS）および米国会計基準では金融資産の減損において予想信用損失モデルが採用されており、現在日本においても導入に向けた議論が進められている。本稿では、日本の銀行業のうちニューヨーク証券取引所にIFRSまたは米国会計基準にて上場している３社（三菱UFJ、三井住友、みずほ）について、予想信用損失モデルと日本基準による貸倒引当金残高の比較を行った。結果、３社の引当率の平均値はいずれも予想信用損失モデルの方が日本基準より高く、予想信用損失モデルでは貸倒引当金の引当水準を押し上げる傾向が見られた。ただし、３社のうち２社（三菱UFJとみずほ）については、予想信用損失モデルと日本基準の差に縮小の傾向も見られた。金融検査マニュアル廃止により、現行の制度・手法において将来予測情報の利用などによる調整が実施されており、ハイブリッド的な運用が行なわれていると考えられる。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.19001/0002000100","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"千葉経済大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12625180","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"21876320","subitem_source_identifier_type":"EISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{}]}],"creatorNames":[{"creatorName":"岡田, 慎太郎","creatorNameLang":"ja"},{"creatorName":"オカダ, シンタロウ","creatorNameLang":"ja-Kana"},{"creatorName":"OKADA, Shintaro","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":"2024-06-28"}],"displaytype":"detail","filename":"chibakeizaironso70_03.pdf","mimetype":"application/pdf","url":{"label":"chibakeizaironso70_03.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/2000100/files/chibakeizaironso70_03.pdf"},"version_id":"bf60b38a-1251-4ad6-a665-b3635f7e0d0c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"貸倒引当金","subitem_subject_scheme":"Other"},{"subitem_subject":"予想信用損失モデル","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS","subitem_subject_scheme":"Other"},{"subitem_subject":"米国会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"金融検査マニュアルの廃止","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper"}]},"item_title":"邦銀における予想信用損失モデルに関する考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"邦銀における予想信用損失モデルに関する考察","subitem_title_language":"ja"},{"subitem_title":"A Study of the Expected Credit Loss Model for Banks in Japan","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"16","path":["1719457234545"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-06-28"},"publish_date":"2024-06-28","publish_status":"0","recid":"2000100","relation_version_is_last":true,"title":["邦銀における予想信用損失モデルに関する考察"],"weko_creator_id":"16","weko_shared_id":-1},"updated":"2024-06-28T01:42:41.191080+00:00"}