{"created":"2023-06-20T16:44:59.449180+00:00","id":16244,"links":{},"metadata":{"_buckets":{"deposit":"433ec827-7959-4733-8adb-004f7317a436"},"_deposit":{"created_by":3,"id":"16244","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"16244"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00016244","sets":["14:923:1081:4133"]},"author_link":["28340"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2001-03-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"130","bibliographicPageStart":"107","bibliographicVolumeNumber":"47","bibliographic_titles":[{"bibliographic_title":"商経学叢"},{"bibliographic_title":"Kinki University journal of business and economics","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"[概要] 本稿では，まず，企業会計審議会から1999年1月22日に公表れた「金融商品に係る会計基準の設定に関する意見書」に内在する問題点を列挙し，次に，意見書の実施による保有有価証券に対する影響と して，益出しと含み損益の開示，流動資産から固定資産への移し替えと，評価損益の取り扱いについて言及した後，時価主義に基づく経営管理の限界を，評価基準（時価）の多義性，創業損益と保有損益の区分可能性，資本の循環と保有有価証券の実体維持から検討する。","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":"Makiura, Kenji"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学商経学部; 教授"}]},"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_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"牧浦,  健二"},{"creatorName":"マキウラ, ケンジ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","displaytype":"detail","filename":"AN10437975-20010320-0107.pdf","filesize":[{"value":"3.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://kindai.repo.nii.ac.jp/record/16244/files/AN10437975-20010320-0107.pdf"},"version_id":"f303dd7e-c5c5-456a-9413-bbe21fd5d36b"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"時価評価","subitem_subject_scheme":"Other"},{"subitem_subject":"実現利益と評価損益","subitem_subject_scheme":"Other"},{"subitem_subject":"金融商品に係る会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"実施による保有有価証券に対する影響","subitem_subject_scheme":"Other"},{"subitem_subject":"時価主義に基づく経営管理の限界","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":"「時価」概念を使用した経営管理についての一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"「時価」概念を使用した経営管理についての一考察"},{"subitem_title":"A study of business namagement based on the current value accounting standards","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4133"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-06-30"},"publish_date":"2016-06-30","publish_status":"0","recid":"16244","relation_version_is_last":true,"title":["「時価」概念を使用した経営管理についての一考察"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T21:11:41.323880+00:00"}