{"created":"2023-06-20T16:40:40.911554+00:00","id":11004,"links":{},"metadata":{"_buckets":{"deposit":"7cb8db90-ffac-4572-84ba-17d89a18ad15"},"_deposit":{"created_by":3,"id":"11004","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"11004"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00011004","sets":["14:923:1023:1077","21:3039:3527:3549"]},"author_link":["21178"],"item_2_alternative_title_3":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"〈Articles〉Some Issues in Income Measurement on Accounting"}]},"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-04-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"48","bibliographicPageStart":"33","bibliographicVolumeNumber":"6","bibliographic_titles":[{"bibliographic_title":"生駒経済論叢"},{"bibliographic_title":"Ikoma Journal of Economics","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"[要約] 近年, 固定資産の減損に関する時価評価の問題が注目されている。 歴史的原価主義に基づく会計上のフレームワークのなかに時価概念が導入されるとき, あらためて次のような問題が提起されることとなる。 それは, 会計上の利益とその測定方法,資産概念の内容等の会計上の基礎概念にかかわる問題である。 会計上の概念的フレームワークをみる上で, ソロモンズ・リポートは基本的な文献の一つとしてあげることができる。 そこで, ソロモンズの所説にみられる会計上の利益測定と現在原価・安定購買力会計モデルの特徴を明確にすることにねらいがおかれている。       [Abstract] In recent years, the area of the impairment of assets has undoubtedly become one of the most intensely researched in accounting. When the current value is taken into consideration in the accounting measurement based on the historical cost accounting, some academic issues arouse on the framework of financial accounting including the choice of income measurement. This paper focuses on Solomons' ideas about income measurement and especially current cost-constant purchasing power accounting, since his report has become a well cited paper in this field.","subitem_description_type":"Abstract"}]},"item_2_description_34":{"attribute_name":"目次","attribute_value_mlt":[{"subitem_description":"[目次] I.はじめに,  II.外部財務報告と利益測定のアプローチ,  III.利益測定に関する会計モデル,   IV.むすび","subitem_description_type":"Other"}]},"item_2_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学経済学会"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13488686","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Yamaguchi,  Tadaaki"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"京都学園大学経営学部; 教授"}]},"item_2_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"山口,  忠昭"},{"creatorName":"ヤマグチ, タダアキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-02-19"}],"displaytype":"detail","filename":"AA1196034X-20040425-0033.pdf","filesize":[{"value":"2.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AA1196034X-20040425-0033.pdf","url":"https://kindai.repo.nii.ac.jp/record/11004/files/AA1196034X-20040425-0033.pdf"},"version_id":"92f8e797-431f-4b02-b596-2a41a61bcb1f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"資産・負債アプローチ","subitem_subject_scheme":"Other"},{"subitem_subject":"カレント・バリュー","subitem_subject_scheme":"Other"},{"subitem_subject":"剥奪価値","subitem_subject_scheme":"Other"},{"subitem_subject":"実質的財務資本概念","subitem_subject_scheme":"Other"},{"subitem_subject":"現在原価・安定購買力会計モデル","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":"〈論文〉会計上の利益測定に関する諸問題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉会計上の利益測定に関する諸問題"}]},"item_type_id":"2","owner":"3","path":["1077","3549"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-09-23"},"publish_date":"2013-09-23","publish_status":"0","recid":"11004","relation_version_is_last":true,"title":["〈論文〉会計上の利益測定に関する諸問題"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T23:35:48.387876+00:00"}