{"created":"2023-06-20T16:40:40.998239+00:00","id":11006,"links":{},"metadata":{"_buckets":{"deposit":"147c43a3-5675-442d-9701-9809eb03b355"},"_deposit":{"created_by":3,"id":"11006","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"11006"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00011006","sets":["14:923:1023:1077","21:3039:3527:3549"]},"author_link":["21180"],"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〉On Controversy about Use or Nonuse of Depreciation Accounting in Not-for-Profit Organizations and FASB's FAS No.93"}]},"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-04-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"81","bibliographicPageStart":"63","bibliographicVolumeNumber":"2","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] 本稿の目的は, 非営利組織における減価償却のあり方, とりわけ減価償却の要否問題をめぐって展開されてきたアメリカでの議論を整理・検討することによって, 非営利組織における減価償却問題の本質に迫るとともに, 基準書第93号で示されたFASBの公式見解の理論的特徴を明らかにすることにある。 この作業をつうじて, アメリカでの諸経験からわれわれが学ぶべき教訓は何かを考える。　　　　　[Abstract] This paper tries to clarify the nature of depreciation accounting in not-for-profit organizations as well as theoretical characteristics of the FASB's viewpoint expressed in its Statement of Financial Accounting Standards N0. 93 \"Recognition of Depreciation by Not-for-Profit Organizations, \"by making an analysis of longtime controversy about use or nonuse of depreciation in those organizations. From discussions and experiences accumulated in the U.S., we will distill what to learn to reestablish the accounting standards for NPO in Japan.","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":"Fujii, Hideki"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"京都大学大学院経済学研究科; 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":"藤井,  秀樹"},{"creatorName":"フジイ, ヒデキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"非営利組織","subitem_subject_scheme":"Other"},{"subitem_subject":"NPO","subitem_subject_scheme":"Other"},{"subitem_subject":"会計","subitem_subject_scheme":"Other"},{"subitem_subject":"減価償却","subitem_subject_scheme":"Other"},{"subitem_subject":"FASB","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〉非営利組織における減価償却の要否問題と基準書第93号","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉非営利組織における減価償却の要否問題と基準書第93号"}]},"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":"11006","relation_version_is_last":true,"title":["〈論文〉非営利組織における減価償却の要否問題と基準書第93号"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T21:25:54.004351+00:00"}