{"created":"2023-05-15T09:55:14.904833+00:00","id":974,"links":{},"metadata":{"_buckets":{"deposit":"f7503374-fe1d-401d-b350-e6fb7d602749"},"_deposit":{"created_by":13,"id":"974","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"974"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00000974","sets":["2:131:141"]},"author_link":["1544"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"10","bibliographicPageEnd":"24","bibliographicPageStart":"13","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":"We hear that there are lots of problem to adopt the IFRS to every other country which is going to participate. Needless to say in our country, we comment many things on it. But I cannot find any positive proposal to build up vocational expert system to give an objective valuation of assets for every management. Without it, IFRS would not exist as it was expected originally. At the same time, it has to involve the firm system to decide the divisible profit in it. If not, the confusion would be grater, and it would be delayed to be accepted as a new system. In this paper, I dare to intend to pursue logically the essential difference of accounting rule between IFRS and traditional accounting. Through it, I believe that the real way of solution would be found out.","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":"KJ00009508901","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12694310","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_20":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2189034X","subitem_source_identifier_type":"EISSN"}]},"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, Kousaku","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1544","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":"KJ00009508901.pdf","filesize":[{"value":"808.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00009508901.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/974/files/KJ00009508901.pdf"},"version_id":"ed7dca03-fa87-4d8b-81a2-27f8d8045b3c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Objective value of asset","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"vocational expert for valuation of assets","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"maintenance of calculating system of the divisible profit","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"the traditional accounting","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":"ゆらぐ資産評価原則と経営状況表示の改善","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ゆらぐ資産評価原則と経営状況表示の改善","subitem_title_language":"ja"},{"subitem_title":"Unreliable asset valuation rule versus the improvement of disclosure","subitem_title_language":"en"}]},"item_type_id":"2","owner":"13","path":["141"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"974","relation_version_is_last":true,"title":["ゆらぐ資産評価原則と経営状況表示の改善"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-09-06T00:32:32.412396+00:00"}