{"created":"2023-06-20T16:40:40.955124+00:00","id":11005,"links":{},"metadata":{"_buckets":{"deposit":"f3da23b8-c7b5-43ce-be74-da14c10afc3a"},"_deposit":{"created_by":3,"id":"11005","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"11005"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00011005","sets":["14:923:1023:1077","21:3039:3527:3549"]},"author_link":["21179"],"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〉FASB's Conceptual Framework and Accounting for the Impairment"}]},"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-04-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"61","bibliographicPageStart":"49","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":"[概要]本稿においては, まずSFAC第7号をめぐるFASBの提案を検討することにより, FASBが会計測定をめぐる問題においてどのように資産負債アプローチと収益費用アプローチの統合を図ろうとしたのかについて考察している。次に, FASBによる減損会計(SFAS第121号)をめぐる提案について検討すると共に, その有している意味をかかる会計観の統合との関連のもとに明らかにしている。　　　　　 [Abstract] In this article, through investigating FASB's proposals concerning SFAC No.7, I examin how did FASB attempt to integrate the asset and liability view with the revenue and expense view on a problem concerning accounting measurement. Next, I investigate FASB's proposals concerning accounting for the impairment (SFAS No.121) and I consider this significance in relation to Integration of accounting views.","subitem_description_type":"Abstract"}]},"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":"Takasu, Norio"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"兵庫県立大学経営学部; 教授"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"高須,  教夫"},{"creatorName":"タカス, ノリオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"減損会計","subitem_subject_scheme":"Other"},{"subitem_subject":"資産負債アプローチ","subitem_subject_scheme":"Other"},{"subitem_subject":"収益費用アプローチ","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〉FASB概念フレームワークと減損会計","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉FASB概念フレームワークと減損会計"}]},"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":"11005","relation_version_is_last":true,"title":["〈論文〉FASB概念フレームワークと減損会計"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T23:35:47.539741+00:00"}