{"created":"2023-05-15T09:55:11.414072+00:00","id":907,"links":{},"metadata":{"_buckets":{"deposit":"91e6ab63-be92-4a8d-9099-11ea7beeb391"},"_deposit":{"created_by":13,"id":"907","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"907"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00000907","sets":["2:131:136"]},"author_link":["1406"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"5","bibliographicPageEnd":"41","bibliographicPageStart":"33","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":"In recent years, it is said that the confusion of financial market in all over the world has arisen some serious suspicions on accounting system. Atsushi Suemura, as a special editorial staff member of Nihon Keizai Shinbun, says that the characteristic of financial culture, which investment bankers have promoted, is found in accounting thought to estimate all the assets by current price and conseguently the culture itself was buried by this speeding and breakdown of Present Value Revolution, which also insisted to put a current price even on an article that has no market price. Now we have to reconsider these present conditions from a point of view of current cost and cost accounting theory radically.","subitem_description_type":"Abstract"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00005277103","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":[{}]}],"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":[{}]}]},"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":"KJ00005277103.pdf","filesize":[{"value":"978.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00005277103.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/907/files/KJ00005277103.pdf"},"version_id":"04ad1c50-288a-49c2-83ed-d752b145ee74"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"current cost basis","subitem_subject_scheme":"Other"},{"subitem_subject":"cost basis","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS","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":"時価主義と原価主義の相剋","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"時価主義と原価主義の相剋","subitem_title_language":"ja"},{"subitem_title":"The conflict between Current Cost Basis and Cost Basis","subitem_title_language":"en"}]},"item_type_id":"2","owner":"13","path":["136"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"907","relation_version_is_last":true,"title":["時価主義と原価主義の相剋"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-09-06T00:30:34.560634+00:00"}