{"created":"2023-06-20T16:41:33.832733+00:00","id":12084,"links":{},"metadata":{"_buckets":{"deposit":"3583ce66-a241-4122-8571-33c8d9b0a2ff"},"_deposit":{"created_by":3,"id":"12084","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"12084"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00012084","sets":["14:923:1081:1099","21:3039:3638:3656"]},"author_link":["22893"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-12-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"624","bibliographicPageStart":"613","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]本稿は, 経済的実質主義の観点から, 国際会計基準審議会と米国財務会計基準審議会の収益認識プロジェクトにおいて提案された公正価値モデルと顧客対価モデルを検討したものである。 公正価値モデルは, 従来の公正価値の測定範囲を期末のストック評価からさらに期中の経済活動の測定まで拡張させる理論上の可能性を示している。 このようなアプローチの適用により, 契約開始時点における収益情報は, 財務報告の利用者の経済的意思決定に対してより有用な情報内容を有するものであることを明らかにした。\n[Abstract] This paper, from a concept of substance over form, studies the fair value model and customer consideration model suggested by IASB and FASB. Fair value model shows the possibility that expands fair value measurement to the whole of economic activities. Revenue information about contract inception on the current exit price approach offers more useful information to the users of the financial reporting.","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":"Yao, Xiaojia"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学経営学部; 助教"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kinki University"}]},"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":"姚, 小佳"}],"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":"AN10437975-20121225-0613.pdf","filesize":[{"value":"3.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN10437975-20121225-0613.pdf","url":"https://kindai.repo.nii.ac.jp/record/12084/files/AN10437975-20121225-0613.pdf"},"version_id":"7734d19f-7858-43dc-a0c3-cb7a1750bbf5"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"経済的実質主義","subitem_subject_scheme":"Other"},{"subitem_subject":"公正価値モデル","subitem_subject_scheme":"Other"},{"subitem_subject":"顧客対価モデル","subitem_subject_scheme":"Other"},{"subitem_subject":"販売利益","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〉経済的実質主義に基づく収益認識メカニズムの分析","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉経済的実質主義に基づく収益認識メカニズムの分析"},{"subitem_title":"〈Articles〉 An Analysis on Revenue Recognition Mechanism under A Concept of Substance over Form","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["1099","3656"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-12-03"},"publish_date":"2013-12-03","publish_status":"0","recid":"12084","relation_version_is_last":true,"title":["〈論文〉経済的実質主義に基づく収益認識メカニズムの分析"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T20:15:48.728220+00:00"}