{"created":"2023-06-20T16:45:00.761468+00:00","id":16273,"links":{},"metadata":{"_buckets":{"deposit":"b0512bb0-7d0d-4d33-8ae5-a85d1a710504"},"_deposit":{"created_by":3,"id":"16273","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"16273"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00016273","sets":["14:923:1081:4135"]},"author_link":["28369"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2000-07-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"186","bibliographicPageStart":"173","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] 本稿は，財務会計システムにおける取得原価と時価の問題を多角的に検討しようとするものである。取得原価主義会計は取得原価をベースに展開されてきた。その場合，取得原価主義会計のシステムにおいても時価が取り上げられてきた。これを低価法にみることができる。財務諸表の中心となる貸借対照表は，企業の価値を表すといっても，取得原価をベースとする数値で資産が記載されているとすると，現在の企業の価値を表わしているとは限らない。これを修正するために時価を取り上げようとした。会計システムへの時価の導入がこれである。会計情報の利用者のアスピレーション・レベルから考えると，時価情報が要求されていることはいうまでもない。そのニーズを満たすとすれば，取得原価主義会計のシステムも時価による修正が必要となる。この点を考えると，今日の財務諸表は，取得原価と時価の混在という性格をもつということができる。","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":"Okitu, Hiroyasu"}]},"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_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":"興津,  裕康"},{"creatorName":"オクツ, ヒロヤス","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"28369","nameIdentifierScheme":"WEKO"}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"貸借対照表","subitem_subject_scheme":"Other"},{"subitem_subject":"取得原価主義会計","subitem_subject_scheme":"Other"},{"subitem_subject":"時価主義会計","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":"財務会計システムにおける取得原価と時価","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"財務会計システムにおける取得原価と時価"},{"subitem_title":"Histrical Cost and Market Value in Financial Accounting System","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4135"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-06-30"},"publish_date":"2016-06-30","publish_status":"0","recid":"16273","relation_version_is_last":true,"title":["財務会計システムにおける取得原価と時価"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T22:36:12.207097+00:00"}