{"created":"2023-06-20T16:41:22.547211+00:00","id":11860,"links":{},"metadata":{"_buckets":{"deposit":"b9d0513c-d254-47f3-906e-92ff3215710a"},"_deposit":{"created_by":3,"id":"11860","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"11860"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00011860","sets":["14:923:1081:1101","21:3039:3638:3645"]},"author_link":["22651"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-07-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"24","bibliographicPageStart":"1","bibliographicVolumeNumber":"59","bibliographic_titles":[{"bibliographic_title":"商経学叢"},{"bibliographic_title":"Shokei-gakuso: Journal of Business Studies","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"[概要] リース会計の使用権モデルに関する問題点の指摘を, リース期間決定方法を中心に試みた。最大の疑問点は, 延長オプション期間中の権利, 義務を資産, 負債とした場合, それらは資産, 負債定義要件を満たさないのではないか, という点だ。さらに, 借手側の使用権資産は, 延長オプション無考慮の場合であっても, 原資産そのものとしての資産定義要件は満たさないのではないか, との問題提起もした。ではどうすべきか? 筆者は, 解約不能な最低契約期間だけをリース期間としてリース負債, 資産の認識, 測定を行い, かつ使用権資産を, 原資産と同種の有形固定資産ではなく, 使用権という権利を表す無形資産ととらえていくべきではないか, と考えている。\n[Abstract] In this article, I discussed the problems of the right-of-use model to lease accounting that IASB and FASB determined to adopt. Under the right-of-use model, the lease term is determined as the longest possible term that is more likely than not to occur taking into account the effect of any options to extend or terminate the lease. But in my opinion, this way of determining the lease term does not meet the definitions of assets and liabilities in the boards' conceptual framework. If so, how is it to be ? I think the lease term should be determined as the minimum contractual term that is non-cancellable.","subitem_description_type":"Abstract"}]},"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":"近畿大学商経学会"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04502825","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Uchikura, Shigeru"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"獨協大学経済学部; 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":"内倉, 滋"},{"creatorName":"ウチクラ, シゲル","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":"AN10437975-20120710-0001.pdf","filesize":[{"value":"768.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN10437975-20120710-0001.pdf","url":"https://kindai.repo.nii.ac.jp/record/11860/files/AN10437975-20120710-0001.pdf"},"version_id":"4c6b3abe-bea5-4a22-bef5-cb74587b0da7"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"閾値","subitem_subject_scheme":"Other"},{"subitem_subject":"延長オプション","subitem_subject_scheme":"Other"},{"subitem_subject":"概念フレームワーク","subitem_subject_scheme":"Other"},{"subitem_subject":"資産と負債の定義","subitem_subject_scheme":"Other"},{"subitem_subject":"使用権資産","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":"リース会計の使用権モデルに関する問題点の提起―リース期間の決定方法の問題を中心として―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"リース会計の使用権モデルに関する問題点の提起―リース期間の決定方法の問題を中心として―"},{"subitem_title":"On the Problems of the Right-of-use Model to Lease Accounting ―Especially About the Way to Determine the Lease Term―","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["1101","3645"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-06-04"},"publish_date":"2013-06-04","publish_status":"0","recid":"11860","relation_version_is_last":true,"title":["リース会計の使用権モデルに関する問題点の提起―リース期間の決定方法の問題を中心として―"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T20:16:56.316384+00:00"}