{"created":"2023-05-15T09:55:10.142322+00:00","id":885,"links":{},"metadata":{"_buckets":{"deposit":"ab7a84e0-7432-4425-810f-d7e7a014bfd0"},"_deposit":{"created_by":13,"id":"885","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"885"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00000885","sets":["2:131:135"]},"author_link":["1370"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"6","bibliographicPageEnd":"16","bibliographicPageStart":"7","bibliographic_titles":[{"bibliographic_title":"千葉経済大学短期大学部研究紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin of Chiba Keizai College","bibliographic_titleLang":"en"}]}]},"item_2_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"It is an urgent and important problem how to adopt the IFRS to the present accounting system in our country. On this occasion, the most important matter seems to indicate a theoretical relation clearly between IFRS and Japanese corporation act especially through the historical observation on its accounting system. If the IFRS is to be adopted by domestic legal force only for the open and registered company, the fundamental reason for it should be clarified. Furthermove, the reason why the other enterprises are not under the application of that law should be explained logically. In this paper, the characteristics of these two accounting systems and a tendency to approach each other are going to be examined in terms of both calculation of divisible profit and the disclosure of management.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00006523041","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12125406","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_20":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13498312","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"千葉経済大学短期大学部","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"飯名, 晧作","creatorNameLang":"ja"},{"creatorName":"イイナ, コウサク","creatorNameLang":"ja-Kana"},{"creatorName":"Iina, Kosaku","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1370","nameIdentifierScheme":"WEKO"}]}]},"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":"KJ00006523041.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00006523041.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/885/files/KJ00006523041.pdf"},"version_id":"26c49b62-2dc0-46d1-81dd-9a023ac6e167"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"IFRS","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"divisible profit","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"disclosure of management","subitem_subject_language":"en","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","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"IFRSと会社会計","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"IFRSと会社会計","subitem_title_language":"ja"},{"subitem_title":"IFRS and corporation accounting","subitem_title_language":"en"}]},"item_type_id":"2","owner":"13","path":["135"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"885","relation_version_is_last":true,"title":["IFRSと会社会計"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-09-06T00:31:03.277401+00:00"}